Excise duty refund cannot be adjusted against demand without providing an opportunity to appellant

J K Tyre & Industries Ltd Vs Commissioner of Central Excise & Service Tax (CESTAT Bangalore) Introduction: The case of J K Tyre & Industries Ltd vs. Commissioner of Central Excise & Service Tax, Bangalore revolves around the unilateral appropriation of an excise duty refund without providing the appellant, J K Tyre & Industries Ltd, an opportunity to present their case. The appeal challenges Order-in-Appeal No. 122/2011 passed by the Commissioner of C.E. (Appeals), Mangalore. Background: J K Tyre & Industries Ltd, engaged in the manufacture of pneumatic tyres falling un...