https://www.taxtmi.com/caselaws?id=92894 A demand based on alleged erroneous refund could not be sustained where the record did not disclose the basis of the excess computation, the worksheet, or the circumstances in which the invoices were sought and allegedly not produced. Proper adjudication required disclosure of the factual foundation of the proposed demand so the assessee could respond meaningfully. The impugned order was set aside and the matter remanded to the jurisdictional adjudicating authority to supply the worksheet and related particulars, furnish the basis of the demand, and grant a personal hearing before fresh adjudication. en-us Tue, 21 Jul 1998 00:00:00 +0530 Sat, 05 Nov 2011 17:56:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92894 A demand based on alleged erroneous refund could not be sustained where the record did not disclose the basis of the excess computation, the worksheet, or the circumstances in which the invoices were sought and allegedly not produced. Proper adjudication required disclosure of the factual foundation of the proposed demand so the assessee could respond meaningfully. The impugned order was set aside and the matter remanded to the jurisdictional adjudicating authority to supply the worksheet and related particulars, furnish the basis of the demand, and grant a personal hearing before fresh adjudication. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92894