2017 (10) TMI 75

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....for the appellant Shri  Atul Handa, AR for the respondent ORDER After hearing both sides, we find that the refund arose to the assessee, as result of passing of the order of the Commissioner (Appeals) in their favour. When the appellant approached the Revenue for refund of duty, the same was sanctioned by the Assistant Commissioner but a part of the amount was adjusted against the ou....

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....k there was a letter issued by the Revenue as regards the interest amount which they disputed and clarified that the same is not required to be paid by them.  Inspite of that, the Assistant Commissioner has single handed decided the interest   liability of the assessee, without there being proper adjudication proceedings and adjusted the amount.  Learned Advocate draws our atte....

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....confirmation of interest, a show cause notice has to be issued that too within limitation period. 4.   He further submits that a part of refund amount stands adjusted against confirmed demand, which demand  has now been set aside by the Tribunal vide Final Order No.ST/355/2011-CU (DB) dated 10.8.2011.  As such, the adjustment against demand which stands dropped by the higher....