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of <h1>Appellate Authority can increase duty or reduce ITC but must issue SCN and follow Section 73/74 timelines.</h1> The Appellate Authority (AA) in an appeal can enhance the quantum of duty, fine, or penalty, or reduce the amount of refund or Input Tax Credit (ITC) from the decision made by the original authority, provided the appellant is given a reasonable opportunity to contest the proposed order. For enhancing duty or addressing incorrect ITC claims, a specific Show Cause Notice (SCN) must be issued to the appellant, and the order must be passed within the time limits specified under Section 73 or Section 74 of the relevant legislation.
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