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    <title>2015 (10) TMI 40 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the adjustment of interest amount from the rebate claim without prior intimation to the appellant was incorrect. The Tribunal emphasized that the appellant must be informed about any recoverable amount before adjustment. As there was no evidence of intimation to the appellant regarding the interest amount, the impugned order was deemed unsustainable. The matter was remanded for a fresh decision, stressing that the appellant should have the opportunity to be heard on the interest amount before any adjustment is made.</description>
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      <title>2015 (10) TMI 40 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=264765</link>
      <description>The Tribunal held that the adjustment of interest amount from the rebate claim without prior intimation to the appellant was incorrect. The Tribunal emphasized that the appellant must be informed about any recoverable amount before adjustment. As there was no evidence of intimation to the appellant regarding the interest amount, the impugned order was deemed unsustainable. The matter was remanded for a fresh decision, stressing that the appellant should have the opportunity to be heard on the interest amount before any adjustment is made.</description>
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