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2014 (9) TMI 805 - AT - Central ExciseRecovery of excess refund claim sanctioned - after grant of refund, tribunal modified the order and reduced the amount of refund - Commissioner (Appeals) observed that without issue of a show cause notice under Section 11A, the respondents are not liable to pay the excess refund sanctioned to them. - Held that:- After the respondents lost the case before the Tribunal and this Tribunal decided that appeal filed by the Revenue was to be allowed, the respondents should have refunded the excess amount on their own. I find that not only they have not paid back the amount but they have put up a new argument that no notice has been issued under Section 11A. In fact the respondents did not even challenge the order of this Tribunal upholding the stand of the Department’s appeal whereby the order of the Tribunal had attained finality and it is to be implemented. Therefore the observation of the Commissioner (Appeals) in the impugned order that a show cause notice should be issued is contrary to the law and he had no power to pass an order which was in contravention of an order which had attained finality in the absence of an appeal filed against the same - Decided in favour of Revenue.
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