https://www.taxtmi.com/caselaws?id=202909 The CESTAT directed the appellant, a tobacco manufacturer, to repay the erroneously refunded duty amount to the Consumer Welfare Fund. The Tribunal held the appellant liable to pay interest on the refunded amount under Section 11AB, despite voluntary repayment post-decision. Emphasizing statutory obligations, the Tribunal dismissed the appellant's claim of no show cause notice and upheld the Division Bench's decision precedent. Citing Divis Laboratories Ltd., the Tribunal affirmed interest liability, rejecting reliance on a Single Member Bench decision. The Adjudicating Authority's order was upheld, denying the appellant's appeal against interest payment. en-us Tue, 28 Dec 2010 00:00:00 +0530 Sat, 23 Apr 2011 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202909 The CESTAT directed the appellant, a tobacco manufacturer, to repay the erroneously refunded duty amount to the Consumer Welfare Fund. The Tribunal held the appellant liable to pay interest on the refunded amount under Section 11AB, despite voluntary repayment post-decision. Emphasizing statutory obligations, the Tribunal dismissed the appellant's claim of no show cause notice and upheld the Division Bench's decision precedent. Citing Divis Laboratories Ltd., the Tribunal affirmed interest liability, rejecting reliance on a Single Member Bench decision. The Adjudicating Authority's order was upheld, denying the appellant's appeal against interest payment. Case-Laws Central Excise Tue, 28 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202909