https://www.taxtmi.com/caselaws?id=121292 The Tribunal held that the refund involving indirect unjust enrichment did not require repayment as the appellant demonstrated the refund did not pass on to customers. Recovery without a Show Cause Notice u/s 11A was deemed invalid, citing judicial authorities and a CBEC Circular. The Tribunal emphasized the importance of valid demand notices under Section 11A and ordered the refund of Rs. 1,59,00,000/- upon discharging the admitted liability of Rs. 18,74,461/-. en-us Mon, 26 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 11:13:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121292 The Tribunal held that the refund involving indirect unjust enrichment did not require repayment as the appellant demonstrated the refund did not pass on to customers. Recovery without a Show Cause Notice u/s 11A was deemed invalid, citing judicial authorities and a CBEC Circular. The Tribunal emphasized the importance of valid demand notices under Section 11A and ordered the refund of Rs. 1,59,00,000/- upon discharging the admitted liability of Rs. 18,74,461/-. Case-Laws Central Excise Mon, 26 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121292