Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority?

Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority? https://www.taxtmi.com/acts?id=24620 The appellate authority may enhance fees, penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity of showing cause; for enhancement of duty or findings on wrongful availment of input tax credit, a specific show cause notice is required and the order must be passed within the statutory time limits applicable to assessment or adjudication. en-us Mon, 03 Apr 2017 16:12:20 +0530 Mon, 03 Apr 2017 16:12:20 +0530 TaxTMI RSS Generator Whether in an appeal the AA can pass an order enhancing the quantum of duty/ fine/ penalty/ reduce the amount of refund/ITC from the one passed by the original authority? https://www.taxtmi.com/acts?id=24620 The appellate authority may enhance fees, penalties or reduce refunds or input tax credit only after giving the appellant a reasonable opportunity of showing cause; for enhancement of duty or findings on wrongful availment of input tax credit, a specific show cause notice is required and the order must be passed within the statutory time limits applicable to assessment or adjudication. Act-Rules Bill Mon, 03 Apr 2017 16:12:20 +0530 https://www.taxtmi.com/acts?id=24620