https://www.taxtmi.com/caselaws?id=184527 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, setting aside the appropriation of a refund against confirmed demands without notice. Emphasizing the impermissibility of coercive recovery without notice, the Tribunal highlighted procedural irregularities and the importance of a show cause notice and personal hearing. It questioned the legality of the recovery proceedings, noting that demands become arrears only upon finality. As no confirmed demands existed at the time of the appeal, the appellant was deemed eligible for the full refund amount initially sanctioned. The decision clarified legal principles and granted relief to the appellant. en-us Wed, 29 Jun 2016 00:00:00 +0530 Wed, 13 Jul 2016 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184527 The Appellate Tribunal CESTAT NEW DELHI ruled in favor of the appellant, setting aside the appropriation of a refund against confirmed demands without notice. Emphasizing the impermissibility of coercive recovery without notice, the Tribunal highlighted procedural irregularities and the importance of a show cause notice and personal hearing. It questioned the legality of the recovery proceedings, noting that demands become arrears only upon finality. As no confirmed demands existed at the time of the appeal, the appellant was deemed eligible for the full refund amount initially sanctioned. The decision clarified legal principles and granted relief to the appellant. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184527