2015 (2) TMI 83

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....r the Appellant. Shri B.B. Sharma, AR, for the Respondent. ORDER All three appeals are being disposed of by a common order as the issue is identical. It is seen that the appellant filed 3 refund claims totally amounting to Rs. 9,24,949/-. The said rebate claims were sanctioned by the proper officer but adjusted against the confirmed demand of interest. It is seen that the original adjudic....

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....urt. In respect of balance amount, he submits that there was no show cause notice, no adjudication proceedings and no confirmation of demand by the proper officer, in which case, adjustment of rebate claims against the unconfirmed demand is not justified. For the above proposition, he relies upon various decisions of the Tribunal. 3. One such reference can be made to Tribunal's decision in....

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....f the Tribunal, Hon'ble Karnataka High Court also imposed penalty of Rs. 5,000/- on the Revenue. 4. The facts of the present case are identical to the facts involved in the above referred decision. Learned Advocate has drawn my attention to letter dated 29-3-2012 addressed by the Superintendent to the appellant giving details of interest against which the balance amount of rebate of Rs. 8,....