Adjustment of sanctioned refund against outstanding confirmed ...
Authority Adjusted Refund Against Dues u/s 35F Without Allowing Respondent to Submit Objections.
November 11, 2019
Case Laws Central Excise AT
Adjustment of sanctioned refund against outstanding confirmed dues - Section 35F - The Adjudicating authority, while adjusting the refund claim against the outstanding dues ought to have provided an opportunity to the Respondent to make submissions in this regard.
View Source