https://www.taxtmi.com/caselaws?id=344624 A valid show cause notice quantifying the duty demand is mandatory before the department can recover or adjust sums against an assessee's refund or rebate. Here, the original notice addressed only classification and exemption denial, while later letters and a belated notice could not cure the absence of a quantified demand. The recovery provision was described as a garnishee-type mechanism for third-party monies and not a power to unilaterally appropriate amounts payable to the assessee against an unadjudicated liability. A direction to issue a fresh notice to validate the adjustment was also outside appellate power, so the sanctioned refund or rebate could not be adjusted. en-us Tue, 20 Jun 2017 00:00:00 +0530 Thu, 17 Aug 2017 10:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344624 A valid show cause notice quantifying the duty demand is mandatory before the department can recover or adjust sums against an assessee's refund or rebate. Here, the original notice addressed only classification and exemption denial, while later letters and a belated notice could not cure the absence of a quantified demand. The recovery provision was described as a garnishee-type mechanism for third-party monies and not a power to unilaterally appropriate amounts payable to the assessee against an unadjudicated liability. A direction to issue a fresh notice to validate the adjustment was also outside appellate power, so the sanctioned refund or rebate could not be adjusted. Case-Laws Central Excise Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344624