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    <title>2003 (7) TMI 165 - CESTAT, NEW DELHI</title>
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    <description>Refund sanctioned to the assessee could not be adjusted against alleged excise dues without prior notice and an opportunity to be heard. The adjustment was therefore unsustainable on principles of natural justice, and the issue required fresh examination by the adjudicating authority. The matter was remanded for reconsideration of the adjustment after granting the assessee a hearing.</description>
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      <title>2003 (7) TMI 165 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52030</link>
      <description>Refund sanctioned to the assessee could not be adjusted against alleged excise dues without prior notice and an opportunity to be heard. The adjustment was therefore unsustainable on principles of natural justice, and the issue required fresh examination by the adjudicating authority. The matter was remanded for reconsideration of the adjustment after granting the assessee a hearing.</description>
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