https://www.taxtmi.com/caselaws?id=343462 The Tribunal held that the Department cannot recover interest under Section 87 without issuing a Show Cause Notice and determining the amount due under Section 73 of the Finance Act, 1994. Recovery of interest without proper adjudication was deemed unlawful. The Tribunal set aside the appropriation of interest dues from the appellant's refund, allowing the appeal with consequential reliefs. en-us Thu, 13 Apr 2017 00:00:00 +0530 Thu, 09 Nov 2017 15:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343462 The Tribunal held that the Department cannot recover interest under Section 87 without issuing a Show Cause Notice and determining the amount due under Section 73 of the Finance Act, 1994. Recovery of interest without proper adjudication was deemed unlawful. The Tribunal set aside the appropriation of interest dues from the appellant's refund, allowing the appeal with consequential reliefs. Case-Laws Service Tax Thu, 13 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343462