https://www.taxtmi.com/caselaws?id=118623 The Tribunal set aside the impugned orders passed by the Commissioner (Appeals) regarding a refund application for excess duty paid by the appellants. The main contention was the validity of the show cause notice for recovery of the refunded amount after a year without invoking the extended period or alleging willful misstatement. The Tribunal emphasized the need for specific allegations to invoke the extended recovery period and held that the impugned orders were not legal and proper. Consequently, the appeals were allowed in favor of the appellants, emphasizing the importance of specific allegations and timely actions for recovery in line with legal provisions and precedents. en-us Fri, 25 Aug 2006 00:00:00 +0530 Wed, 04 Jul 2012 15:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118623 The Tribunal set aside the impugned orders passed by the Commissioner (Appeals) regarding a refund application for excess duty paid by the appellants. The main contention was the validity of the show cause notice for recovery of the refunded amount after a year without invoking the extended period or alleging willful misstatement. The Tribunal emphasized the need for specific allegations to invoke the extended recovery period and held that the impugned orders were not legal and proper. Consequently, the appeals were allowed in favor of the appellants, emphasizing the importance of specific allegations and timely actions for recovery in line with legal provisions and precedents. Case-Laws Customs Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118623