https://www.taxtmi.com/caselaws?id=201576 The court held that the respondents must return the refunded amounts as duty paying documents used for credit availment were deemed invalid. The appeals challenging the refund sanction were allowed, emphasizing the obligation to make restitution once demands were upheld. The court dismissed the argument for a notice under Section 11A, citing precedent. The decision, based on the Apex Court ruling, required the assessees to return the refund amounts, leading to the setting aside of the impugned order and allowing the appeals. en-us Thu, 23 Oct 2008 00:00:00 +0530 Mon, 30 May 2016 16:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201576 The court held that the respondents must return the refunded amounts as duty paying documents used for credit availment were deemed invalid. The appeals challenging the refund sanction were allowed, emphasizing the obligation to make restitution once demands were upheld. The court dismissed the argument for a notice under Section 11A, citing precedent. The decision, based on the Apex Court ruling, required the assessees to return the refund amounts, leading to the setting aside of the impugned order and allowing the appeals. Case-Laws Central Excise Thu, 23 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201576