https://www.taxtmi.com/caselaws?id=114699 The judge dismissed the Revenue's contentions and affirmed the appellant's entitlement to a refund of the excess redemption fine amount. The judge clarified that if the redemption fine is not considered as duty under section 11B, there should be no obstacle to refunding the excess amount to the appellant. Specific orders for refund by the Tribunal were deemed unnecessary as consequential relief naturally follows from the order of the higher Appellate Forum. The judgment emphasizes the importance of interpreting Central Excise duty under section 11B to determine refund eligibility in de novo proceedings. en-us Thu, 25 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 10:50:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114699 The judge dismissed the Revenue's contentions and affirmed the appellant's entitlement to a refund of the excess redemption fine amount. The judge clarified that if the redemption fine is not considered as duty under section 11B, there should be no obstacle to refunding the excess amount to the appellant. Specific orders for refund by the Tribunal were deemed unnecessary as consequential relief naturally follows from the order of the higher Appellate Forum. The judgment emphasizes the importance of interpreting Central Excise duty under section 11B to determine refund eligibility in de novo proceedings. Case-Laws Central Excise Thu, 25 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114699