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2016 (7) TMI 636 - CESTAT HYDERABAD

2016 (7) TMI 636 - CESTAT HYDERABAD - 2016 (339) E.L.T. 129 (Tri. - Hyd.) - Recovery of refund claim - whether refund already granted by the adjudicating authority can be recovered by issuing a show cause notice, without filing appeal challenging the order of adjudicating authority sanctioning the refund? - Held that:- When no appeal was filed against order under Section 11B, the department cannot take recourse to Section 11 A. See Commissioner of Customs & Central Excise Vs Panyam Cements & Min .....

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uing a show cause notice, without filing appeal challenging the order of adjudicating authority sanctioning the refund. 2. The appellants are engaged in manufacture of leather tanning chemicals and are registered with Central Excise Department. They filed application for refund of central excise duty on the discounts given to dealers. The original authority passed Order-in-Original dated 03-03-2009, and 24-10-2009 sanctioning the refund for different periods. 3. Thereafter, show cause notices we .....

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of the Central Excise Act, 1944 and contended that a show cause notice can be issued where any duty of excise has not been levied or paid or has been short levied or erroneously refunded. That the sanctioned refund was an erroneous refund and therefore the show cause notices were issued raising the demand, under Section 11 A of the Act. That after adjudication, the demand was confirmed along with interest. That appellants are liable to return the sanctioned refund along with interest. 5. On beh .....

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