https://www.taxtmi.com/caselaws?id=423135 Pre-show-cause consultation and personal hearing were absent before issuance of the show-cause notice and passing of the order. Where an appellate remand is confined to specified questions, the adjudicating authority cannot reopen the entire assessment or make short-payment findings beyond those directions. Excess tax and cess paid must be refunded where the amounts are verifiable and no valid basis exists for withholding them. Statutory interest on delayed refunds becomes payable after the prescribed period under Section 11BB of the Central Excise Act, 1944, and cannot be defeated by a prior waiver or estoppel. en-us Mon, 23 May 2022 00:00:00 +0530 Wed, 24 May 2023 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=423135 Pre-show-cause consultation and personal hearing were absent before issuance of the show-cause notice and passing of the order. Where an appellate remand is confined to specified questions, the adjudicating authority cannot reopen the entire assessment or make short-payment findings beyond those directions. Excess tax and cess paid must be refunded where the amounts are verifiable and no valid basis exists for withholding them. Statutory interest on delayed refunds becomes payable after the prescribed period under Section 11BB of the Central Excise Act, 1944, and cannot be defeated by a prior waiver or estoppel. Case-Laws Central Excise Mon, 23 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=423135