Adjustment of interest amount from sanctioned rebate claim - ...

Central Excise officer's power u/s 11(1) limited to adjusting only adjudicated or admitted unpaid dues, not un-adjudicated.

April 13, 2022

Case Laws Central Excise AT

Adjustment of interest amount from sanctioned rebate claim - such extra ordinary power to recover are only available for recovery of adjudicated dues, or admitted dues as per return, if the same are unpaid. Under such special power under Section 11(1), the Central Excise officer cannot recover the un-adjudicated dues, as has been done in the present case. - AT

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Adjustment of interest amount from sanctioned rebate claim - ...

Central Excise officer's power u/s 11(1) limited to adjusting only adjudicated or admitted unpaid dues, not un-adjudicated.

April 13, 2022

Case Laws Central Excise AT

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