https://www.taxtmi.com/caselaws?id=118090 The department's appeal against refund claims was dismissed by the Tribunal. The lower appellate authority had sanctioned the refund claims, leading to over Rs. 4.3 lakhs being refunded to the assessee. Despite show-cause notices issued by the department in 2004, alleging errors in the refunds, the Commissioner (Appeals) set aside the demand, making the assessee eligible for a refund again. The Tribunal found the department's demands unsustainable, emphasizing that the appellate authority's decision on the refund claims was final and binding, precluding further demands on the grounds of erroneous refund. en-us Fri, 02 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 14:21:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118090 The department's appeal against refund claims was dismissed by the Tribunal. The lower appellate authority had sanctioned the refund claims, leading to over Rs. 4.3 lakhs being refunded to the assessee. Despite show-cause notices issued by the department in 2004, alleging errors in the refunds, the Commissioner (Appeals) set aside the demand, making the assessee eligible for a refund again. The Tribunal found the department's demands unsustainable, emphasizing that the appellate authority's decision on the refund claims was final and binding, precluding further demands on the grounds of erroneous refund. Case-Laws Central Excise Fri, 02 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118090