https://www.taxtmi.com/caselaws?id=100395 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals)'s order on a refund claim for imported goods. The Tribunal held that no actual payment had been made to the respondents, making the show cause notice requirement under Section 11A(i) of the Central Excise Act inapplicable. The Commissioner's decision was deemed legally erroneous, and the case was remanded for a fresh decision on merits, emphasizing the need for proper assessment of the refund claim process and the absence of actual payment. en-us Thu, 23 Aug 2001 00:00:00 +0530 Wed, 01 Feb 2012 13:06:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100395 The Tribunal allowed the Revenue's appeal, setting aside the Commissioner (Appeals)'s order on a refund claim for imported goods. The Tribunal held that no actual payment had been made to the respondents, making the show cause notice requirement under Section 11A(i) of the Central Excise Act inapplicable. The Commissioner's decision was deemed legally erroneous, and the case was remanded for a fresh decision on merits, emphasizing the need for proper assessment of the refund claim process and the absence of actual payment. Case-Laws Central Excise Thu, 23 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100395