https://www.taxtmi.com/caselaws?id=351219 A later departmental notice seeking to reopen a refund already finalised in prior proceedings is inconsistent with the doctrine of merger and cannot survive once the refund and interest have attained finality. The note also states that adjustment of sanctioned refund and interest against alleged outstanding demands must be preceded by notice and a fair opportunity to object and produce evidence; unilateral adjustment without hearing breaches natural justice and can be set aside. The consequence described is quashing of the later notice and remand for fresh consideration after due notice. en-us Fri, 03 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 10:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351219 A later departmental notice seeking to reopen a refund already finalised in prior proceedings is inconsistent with the doctrine of merger and cannot survive once the refund and interest have attained finality. The note also states that adjustment of sanctioned refund and interest against alleged outstanding demands must be preceded by notice and a fair opportunity to object and produce evidence; unilateral adjustment without hearing breaches natural justice and can be set aside. The consequence described is quashing of the later notice and remand for fresh consideration after due notice. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351219