Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2018 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (5) TMI 1346 - AT - Central ExciseRecovery of excess refund allowed - Section 11A of Central Excise Act - Held that: - without challenging the said refund claim in appeal, show cause notice cannot be issued under Section 11A of the Act - reliance placed in the case of COMMISSIONER OF CENTRAL EXCISE, VERSUS M/S. JELLALPORE TEA ESTATE [2011 (3) TMI 11 - GAUHATI HIGH COURT] - demand against assessee not sustainable - appeal allowed - decided in favor of assessee.
|