https://www.taxtmi.com/caselaws?id=3615 The court held that the demand and collection of central excise duty without an adjudication order and show cause notice were improper. The classification of PVC Master Batches was clarified by the Tribunal. Time-barred claims for excise duty were rejected. The court emphasized the necessity of issuing a show cause notice for recovery of excise duty and ruled out the applicability of Section 11B for refund claims. Addressing unjust enrichment, the court ordered the refund of the illegally collected amount with interest. The respondents were directed to refund Rs.10,39,664.98 to the petitioners within 12 weeks, with interest at 6% per annum. en-us Tue, 26 Apr 2005 00:00:00 +0530 Wed, 07 Oct 2009 17:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3615 The court held that the demand and collection of central excise duty without an adjudication order and show cause notice were improper. The classification of PVC Master Batches was clarified by the Tribunal. Time-barred claims for excise duty were rejected. The court emphasized the necessity of issuing a show cause notice for recovery of excise duty and ruled out the applicability of Section 11B for refund claims. Addressing unjust enrichment, the court ordered the refund of the illegally collected amount with interest. The respondents were directed to refund Rs.10,39,664.98 to the petitioners within 12 weeks, with interest at 6% per annum. Case-Laws Central Excise Tue, 26 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3615