https://www.taxtmi.com/caselaws?id=212190 The judge upheld the impugned order rejecting the Revenue's appeal against the refund claim sanctioning without a show-cause notice for interest adjustment. The Commissioner (Appeals) had previously ruled that the interest adjustment was incorrect due to the absence of a show-cause notice. The Tribunal's rejection of the Revenue's appeal in an earlier round of litigation rendered the Commissioner (Appeals) order final. Consequently, the interest amount was refunded to the respondent, and the Revenue's subsequent appeal was dismissed due to the finality of the earlier decision on interest adjustment. en-us Tue, 31 May 2011 00:00:00 +0530 Sun, 15 Apr 2012 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212190 The judge upheld the impugned order rejecting the Revenue's appeal against the refund claim sanctioning without a show-cause notice for interest adjustment. The Commissioner (Appeals) had previously ruled that the interest adjustment was incorrect due to the absence of a show-cause notice. The Tribunal's rejection of the Revenue's appeal in an earlier round of litigation rendered the Commissioner (Appeals) order final. Consequently, the interest amount was refunded to the respondent, and the Revenue's subsequent appeal was dismissed due to the finality of the earlier decision on interest adjustment. Case-Laws Service Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212190