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2011 (8) TMI 799 - AT - CustomsRefund - Assessee is a 100% EOU had effected DTA sales of tea bags during the period 1-3-2000 to 30-6-2000 by short payment of customs duty and without payment of Special Additional Duty - Held that: the revenue authorities have not issued any demand notice under Section 28 or under any other provisions. If no provisions are invoked for the demand of duty, any amount paid by the appellant needs to be refunded back to him if such amount is not due - Decided in favor of the assessee
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