https://www.taxtmi.com/caselaws?id=385199 The Court held in favor of the petitioner, a manufacturer and exporter of cotton knitted garments, in a case concerning duty drawback claims. The petitioner rectified an inadvertent excess claim by depositing the surplus before a show cause notice was issued. The Court ruled that as the excess amount was repaid before any demand, no interest could be imposed. Emphasizing the need for prior notice before levying interest, the Court invalidated the interest imposed without such notice. The impugned order imposing interest was quashed, underscoring the importance of procedural fairness and natural justice in legal proceedings. en-us Wed, 28 Aug 2019 00:00:00 +0530 Sat, 29 Feb 2020 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=385199 The Court held in favor of the petitioner, a manufacturer and exporter of cotton knitted garments, in a case concerning duty drawback claims. The petitioner rectified an inadvertent excess claim by depositing the surplus before a show cause notice was issued. The Court ruled that as the excess amount was repaid before any demand, no interest could be imposed. Emphasizing the need for prior notice before levying interest, the Court invalidated the interest imposed without such notice. The impugned order imposing interest was quashed, underscoring the importance of procedural fairness and natural justice in legal proceedings. Case-Laws Customs Wed, 28 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=385199