https://www.taxtmi.com/caselaws?id=86137 The Tribunal held that in appeal proceedings challenging a refund order, a fresh notice under Sec. 11A is not required as the appeal is a continuation of the initial proceedings. It emphasized adherence to procedural requirements and denied the need for a fresh notice post-refund grant. Regarding unjust enrichment and cross-objections, the Tribunal found no merit in referring the issue to the High Court as the applicants failed to challenge adverse findings by not filing cross-objections. The Tribunal underscored the importance of complying with procedural rules in appeal cases and rejected the application for High Court reference, upholding its interpretation of legal provisions. en-us Fri, 13 Sep 1996 00:00:00 +0530 Wed, 10 Aug 2011 14:33:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86137 The Tribunal held that in appeal proceedings challenging a refund order, a fresh notice under Sec. 11A is not required as the appeal is a continuation of the initial proceedings. It emphasized adherence to procedural requirements and denied the need for a fresh notice post-refund grant. Regarding unjust enrichment and cross-objections, the Tribunal found no merit in referring the issue to the High Court as the applicants failed to challenge adverse findings by not filing cross-objections. The Tribunal underscored the importance of complying with procedural rules in appeal cases and rejected the application for High Court reference, upholding its interpretation of legal provisions. Case-Laws Central Excise Fri, 13 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86137