https://www.taxtmi.com/caselaws?id=84510 The Tribunal dismissed the appeal, affirming that the show cause notice (SCN) was issued within the time limit, the refund had not acquired finality, and the amended provisions of Section 11B applied. The Assistant Collector's order for recovery and credit to the Consumer Welfare Fund was upheld, following the Supreme Court's approach in a relevant case. en-us Thu, 27 Jul 1995 00:00:00 +0530 Fri, 22 Jul 2011 13:30:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84510 The Tribunal dismissed the appeal, affirming that the show cause notice (SCN) was issued within the time limit, the refund had not acquired finality, and the amended provisions of Section 11B applied. The Assistant Collector's order for recovery and credit to the Consumer Welfare Fund was upheld, following the Supreme Court's approach in a relevant case. Case-Laws Central Excise Thu, 27 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84510