https://www.taxtmi.com/caselaws?id=94476 The Tribunal ruled that a show cause notice under Section 11A is necessary for the recovery of erroneously refunded amounts. It held that the amended Section 11B applied to pending cases, citing relevant legal precedents. The authorization for filing appeals under Section 35E was deemed valid, despite challenges by the Respondent's advocate. The Collector (Appeals) rejection of refund claims for slitting Jumbo Rolls of magnetic tapes was upheld based on newer judgments and lack of provision for rejecting refunds due to unjust enrichment. Both appeals were disposed of in accordance with these findings and legal interpretations. en-us Thu, 18 Nov 1999 00:00:00 +0530 Tue, 22 Nov 2011 17:12:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94476 The Tribunal ruled that a show cause notice under Section 11A is necessary for the recovery of erroneously refunded amounts. It held that the amended Section 11B applied to pending cases, citing relevant legal precedents. The authorization for filing appeals under Section 35E was deemed valid, despite challenges by the Respondent's advocate. The Collector (Appeals) rejection of refund claims for slitting Jumbo Rolls of magnetic tapes was upheld based on newer judgments and lack of provision for rejecting refunds due to unjust enrichment. Both appeals were disposed of in accordance with these findings and legal interpretations. Case-Laws Central Excise Thu, 18 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94476