Refund cannot be adjusted against unconfirmed interest without due process. Appellate Tribunal decision upheld.

The Appellate Tribunal CESTAT, Ahmedabad upheld the Commissioner (Appeals) decision, ruling that a refund cannot be adjusted against unconfirmed interest without due process. The Revenue's appeal was rejected.

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The Appellate Tribunal CESTAT, Ahmedabad ruled that a refund cannot be adjusted against unconfirmed interest without giving the assessee an opportunity to defend themselves. The Commissioner (Appeals) decision was upheld, stating that confirmation of interest requires due process. The Revenue's appeal was rejected.

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