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Issues: Whether the High Court was justified in setting aside the show cause notice issued in relation to denial of refund under Section 11B of the Central Excise Act.
Analysis: The issue was treated as concluded by earlier decisions of the Court. On that basis, the High Court's contrary view was held to be erroneous. The setting aside of the High Court's order resulted in revival of the show cause notice. The appeal was decided purely on a question of law, while factual matters and the manner of reply to the notice were left to the authorities concerned.
Conclusion: The issue was decided in favour of the Revenue and against the respondent. The show cause notice stood restored.
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