Hindustan Coco-Cola Beverage(P) Ltd vs Union Of India & Ors

The Supreme Court addressed the appeals against the Gauhati High Court's judgment affirming the Assistant Commissioner's order for recovery of refunds under the Finance Act, 2003. The Court held that the Assistant Commissioner acted without affording an opportunity of hearing to the appellant, violating principles of natural justice. The Court emphasized that such recovery orders must be preceded by proper notice and opportunity to contest, thereby setting aside the recovery order and remanding the matter for reconsideration in accordance with due process under Article 14 of the Constitution.