https://www.taxtmi.com/caselaws?id=351219 Finality of refund liability through earlier appellate proceedings prevents a later departmental notice from reopening the same issue under the doctrine of merger; the subsequent notice and related appellate action were unsustainable. Adjustment of sanctioned refund and interest against alleged outstanding dues under the Central Excise Act requires prior notice and a meaningful opportunity to object and submit evidence. Unilateral adjustment without these procedural safeguards breaches natural justice and causes prejudice. The adjustment must therefore be reconsidered only after fresh notice and hearing. 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 Finality of refund liability through earlier appellate proceedings prevents a later departmental notice from reopening the same issue under the doctrine of merger; the subsequent notice and related appellate action were unsustainable. Adjustment of sanctioned refund and interest against alleged outstanding dues under the Central Excise Act requires prior notice and a meaningful opportunity to object and submit evidence. Unilateral adjustment without these procedural safeguards breaches natural justice and causes prejudice. The adjustment must therefore be reconsidered only after fresh notice and hearing. Case-Laws Central Excise Fri, 03 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351219