Department cannot adjust unconfirmed demand against refund payable to the Assessee

Department cannot adjust unconfirmed demand against refund payable to the Assessee https://www.taxtmi.com/article/detailed?id=5924 Departmental adjustment of refunds against unconfirmed tax demands is impermissible where the requisite show-cause/demand procedures are not complied with; only a confirmed demand-established after satisfaction of procedural notice requirements-may be set off against a refund, and amounts adjusted without such confirmation must be restored with applicable interest. en-us Fri, 28 Nov 2014 10:32:53 +0530 Fri, 28 Nov 2014 10:32:53 +0530 TaxTMI RSS Generator Department cannot adjust unconfirmed demand against refund payable to the Assessee https://www.taxtmi.com/article/detailed?id=5924 Departmental adjustment of refunds against unconfirmed tax demands is impermissible where the requisite show-cause/demand procedures are not complied with; only a confirmed demand-established after satisfaction of procedural notice requirements-may be set off against a refund, and amounts adjusted without such confirmation must be restored with applicable interest. Articles Service Tax Fri, 28 Nov 2014 10:32:53 +0530 https://www.taxtmi.com/article/detailed?id=5924