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Recovering Interest on Rebate Claims Without Show Cause Notice Violates Legal Procedures, Lacks Statutory Basis.
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....Recovery of interest amount in respect of rebate claim, without issuance of SCN - once it has been held that the appellant is entitled for rebate claim, in absence of any specific provision for recovery of interest amount there-from, suo motu recovery of such amount by the Department is contrary to the statutory provisions....
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