https://www.taxtmi.com/caselaws?id=252005 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that upheld the adjustment of a refund amount by the Commissioner (Appeals). The Tribunal emphasized the lack of legal basis to adjust the cenvat credit amount as an unconfirmed demand without a proper show cause notice. The corrigendum issued by the Assistant Commissioner did not meet the requirements of a valid notice under the Finance Act, 1994. The decision stressed the importance of following due process and providing clear justifications for any adjustments to refund amounts, directing the refund of the remaining amount with applicable interest. en-us Thu, 10 Jul 2014 00:00:00 +0530 Mon, 19 Jan 2015 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252005 The Tribunal allowed the appeal, setting aside the Order-in-Appeal that upheld the adjustment of a refund amount by the Commissioner (Appeals). The Tribunal emphasized the lack of legal basis to adjust the cenvat credit amount as an unconfirmed demand without a proper show cause notice. The corrigendum issued by the Assistant Commissioner did not meet the requirements of a valid notice under the Finance Act, 1994. The decision stressed the importance of following due process and providing clear justifications for any adjustments to refund amounts, directing the refund of the remaining amount with applicable interest. Case-Laws Service Tax Thu, 10 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252005