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Central Excise - Highlights / Catch Notes

Home Highlights November 2019 Year 2019 This

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.

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