Refund of amount of mandatory pre-deposit - adjustment/set off ...
Central Excise
February 18, 2022
Refund of amount of mandatory pre-deposit - adjustment/set off the amount of refund against the arrears towards assessee - There exist no other provision in the Act which enables the Revenue to adjust the amounts due to them as against the amounts due by them to the assessee - The Department can proceed against the assessee to recover the amounts due to them under the provisions of the Act but the refund to which assessee is entitled has to be sanctioned and disbursed in his favour - AT
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