https://www.taxtmi.com/caselaws?id=240362 The Tribunal set aside the Commissioner's order and upheld the Assistant Commissioner's decision, allowing the appeal filed by the appellant. The Assistant Commissioner was found to have the authority to quantify duty as per CESTAT's order and grant refunds under Sec. 11B of the Central Excise Act, 1944. The Tribunal emphasized the need for refund when an OIO is set aside and ruled that any deposit made during investigation must be refunded to the assessee in such cases. en-us Tue, 25 Jun 2013 00:00:00 +0530 Mon, 06 Jan 2014 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240362 The Tribunal set aside the Commissioner's order and upheld the Assistant Commissioner's decision, allowing the appeal filed by the appellant. The Assistant Commissioner was found to have the authority to quantify duty as per CESTAT's order and grant refunds under Sec. 11B of the Central Excise Act, 1944. The Tribunal emphasized the need for refund when an OIO is set aside and ruled that any deposit made during investigation must be refunded to the assessee in such cases. Case-Laws Central Excise Tue, 25 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240362