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    <title>2015 (3) TMI 212 - KERALA HIGH COURT</title>
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    <description>The dispute concerned whether earlier remittances under an amnesty arrangement should be credited towards principal liability rather than appropriated first towards interest under revenue recovery provisions. Because the proposed revocation of amnesty benefit was not shown to have been conclusively finalised with clear service and hearing, the assessee was entitled to place detailed objections before the authority. The authority was directed to reconsider the matter afresh in accordance with law after hearing the assessee, and coercive recovery steps were kept in abeyance meanwhile.</description>
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      <description>The dispute concerned whether earlier remittances under an amnesty arrangement should be credited towards principal liability rather than appropriated first towards interest under revenue recovery provisions. Because the proposed revocation of amnesty benefit was not shown to have been conclusively finalised with clear service and hearing, the assessee was entitled to place detailed objections before the authority. The authority was directed to reconsider the matter afresh in accordance with law after hearing the assessee, and coercive recovery steps were kept in abeyance meanwhile.</description>
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