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csa "intercepted" my tax return

csa "intercepted" my tax return because of "arrears", but I never missed a payment or was late with one

csa "intercepted" my tax return for a small amount because, they are claiming, it's arrears.

I would like to point out that I did not miss or was late with a payment ever, and those so called arrears are due to a recalculation.
I don't think they are arrears, according to any dictionary.
I was not notified and I was not given a chance to pay that amount, they just took it because they can under section 72,blah blah law.

I plan to fight this one. I'll start with the ombudsman and take it from there.
Any opinions ? thank you,
You could also object to the decision for the recalculation and ask for a review.
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