https://www.taxtmi.com/caselaws?id=125793 The Appellate Tribunal upheld the refund claim filed by the appellant, finding that the refund application was filed within six months of the duty liability being adjudicated. The Tribunal held that the refund of the excess amount paid was a consequence of the adjudication order and was rightfully sanctioned by the adjudicating authority. Despite the absence of a show cause notice under Section 11A, the Tribunal set aside the Commissioner (Appeals) order and reinstated the original adjudicating authority's decision, allowing the appellant's refund claim. en-us Thu, 15 Jan 2009 00:00:00 +0530 Tue, 30 Oct 2012 12:45:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125793 The Appellate Tribunal upheld the refund claim filed by the appellant, finding that the refund application was filed within six months of the duty liability being adjudicated. The Tribunal held that the refund of the excess amount paid was a consequence of the adjudication order and was rightfully sanctioned by the adjudicating authority. Despite the absence of a show cause notice under Section 11A, the Tribunal set aside the Commissioner (Appeals) order and reinstated the original adjudicating authority's decision, allowing the appellant's refund claim. Case-Laws Customs Thu, 15 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125793