https://www.taxtmi.com/caselaws?id=94037 Refund of amounts recovered during the pendency of an appeal or stay proceeding may be ordered where restitution is warranted on the facts, and a broad reliance on section 11B(2) of the Central Excise Act, 1944 will not defeat that entitlement. The Tribunal exercised its procedural power to secure compliance with its earlier orders and to prevent unlawful retention of the recovered amount. On the facts noted, the assessee was found entitled to restoration of the sum, and the objection based on section 11B(2) was rejected. en-us Tue, 29 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 15:53:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94037 Refund of amounts recovered during the pendency of an appeal or stay proceeding may be ordered where restitution is warranted on the facts, and a broad reliance on section 11B(2) of the Central Excise Act, 1944 will not defeat that entitlement. The Tribunal exercised its procedural power to secure compliance with its earlier orders and to prevent unlawful retention of the recovered amount. On the facts noted, the assessee was found entitled to restoration of the sum, and the objection based on section 11B(2) was rejected. Case-Laws Central Excise Tue, 29 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94037