https://www.taxtmi.com/caselaws?id=117075 Duty arising from finalisation of RT-12 assessment based on an approved price list was held recoverable without a fresh show cause notice under section 11A, because the short levy followed from the assessed return and the assessee was required to make good the deficiency within time. The Tribunal distinguished cases involving demand without any assessment basis and sustained the duty demand. Since the demand was valid, adjustment of the already sanctioned refund against that liability was held permissible under section 11. However, the Tribunal also held that delayed release of the sanctioned refund attracted interest, so the interest claim was allowed. en-us Mon, 09 Jan 2006 00:00:00 +0530 Wed, 20 Jun 2012 11:43:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117075 Duty arising from finalisation of RT-12 assessment based on an approved price list was held recoverable without a fresh show cause notice under section 11A, because the short levy followed from the assessed return and the assessee was required to make good the deficiency within time. The Tribunal distinguished cases involving demand without any assessment basis and sustained the duty demand. Since the demand was valid, adjustment of the already sanctioned refund against that liability was held permissible under section 11. However, the Tribunal also held that delayed release of the sanctioned refund attracted interest, so the interest claim was allowed. Case-Laws Central Excise Mon, 09 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117075