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    <title>2017 (7) TMI 323 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the Department lacked authority to unilaterally recover interest from a rebate claim without issuing a show cause notice, as per relevant case law and statutory provisions. The Tribunal distinguished a prior judgment cited by the Revenue, emphasizing the specific circumstances permitting interest recovery. Consequently, the Tribunal allowed the appeal in favor of the appellant, setting aside the decision to recover the interest amount without notice. The cross objection filed by the Revenue was also disposed of, resolving the matter before the Tribunal.</description>
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      <title>2017 (7) TMI 323 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=345211</link>
      <description>The Tribunal held that the Department lacked authority to unilaterally recover interest from a rebate claim without issuing a show cause notice, as per relevant case law and statutory provisions. The Tribunal distinguished a prior judgment cited by the Revenue, emphasizing the specific circumstances permitting interest recovery. Consequently, the Tribunal allowed the appeal in favor of the appellant, setting aside the decision to recover the interest amount without notice. The cross objection filed by the Revenue was also disposed of, resolving the matter before the Tribunal.</description>
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      <pubDate>Thu, 29 Dec 2016 00:00:00 +0530</pubDate>
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