https://www.taxtmi.com/caselaws?id=349879 Interest recovered for an alleged delayed duty payment was held unsustainable because the Department had not issued a show-cause notice or validly confirmed any underlying duty demand. The Tribunal held that where short payment is alleged, adjudication must first follow due process and natural justice before demand can be enforced. Recovery or adjustment against an unconfirmed demand was therefore impermissible, and the amount recovered as interest was refundable. The appeal succeeded and the refund claim was allowed. en-us Fri, 01 Sep 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349879 Interest recovered for an alleged delayed duty payment was held unsustainable because the Department had not issued a show-cause notice or validly confirmed any underlying duty demand. The Tribunal held that where short payment is alleged, adjudication must first follow due process and natural justice before demand can be enforced. Recovery or adjustment against an unconfirmed demand was therefore impermissible, and the amount recovered as interest was refundable. The appeal succeeded and the refund claim was allowed. Case-Laws Central Excise Fri, 01 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349879