https://www.taxtmi.com/caselaws?id=85445 The Tribunal ruled in favor of the appellant, finding the show cause notice for recovery invalid, determining that the refund claims were not time-barred, and concluding that the Department could not apply amended Section 11B post-refund sanction. The appeal was allowed, setting aside the order confirming the demand. en-us Tue, 14 May 1996 00:00:00 +0530 Fri, 05 Aug 2011 11:09:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85445 The Tribunal ruled in favor of the appellant, finding the show cause notice for recovery invalid, determining that the refund claims were not time-barred, and concluding that the Department could not apply amended Section 11B post-refund sanction. The appeal was allowed, setting aside the order confirming the demand. Case-Laws Central Excise Tue, 14 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85445