https://www.taxtmi.com/caselaws?id=120730 The Tribunal found that the sanctioned rebate claim was rightfully granted to the assessee, who was eligible for the amount. However, the Department's attempt to adjust this against interest due for belated duty payments from 1982-1984 without issuing a show cause notice for the interest was deemed improper. The Tribunal ruled that only adjudicated amounts can be adjusted with dues to the assessee as per Section 11AA of the Central Excise Act, in accordance with legal principles. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief. en-us Fri, 22 Dec 2006 00:00:00 +0530 Mon, 23 Jul 2012 17:51:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120730 The Tribunal found that the sanctioned rebate claim was rightfully granted to the assessee, who was eligible for the amount. However, the Department's attempt to adjust this against interest due for belated duty payments from 1982-1984 without issuing a show cause notice for the interest was deemed improper. The Tribunal ruled that only adjudicated amounts can be adjusted with dues to the assessee as per Section 11AA of the Central Excise Act, in accordance with legal principles. Therefore, the impugned order was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Fri, 22 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120730