https://www.taxtmi.com/caselaws?id=763554 Interest under Section 11AA of the Central Excise Act could not be recovered or adjusted against a refund where the show cause notice and adjudication order contained no proposal or determination of such interest. In the absence of prior notice and adjudication, the department lacked authority to treat the interest as an outstanding government dues item and deduct it from the refundable amount. The adjustment was therefore unlawful, and the assessee succeeded on the issue. en-us Fri, 20 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763554 Interest under Section 11AA of the Central Excise Act could not be recovered or adjusted against a refund where the show cause notice and adjudication order contained no proposal or determination of such interest. In the absence of prior notice and adjudication, the department lacked authority to treat the interest as an outstanding government dues item and deduct it from the refundable amount. The adjustment was therefore unlawful, and the assessee succeeded on the issue. Case-Laws Central Excise Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763554