https://www.taxtmi.com/caselaws?id=342197 The court dismissed the appeal, upholding the decisions of the lower authorities. It found that the rejection of the refund without notice under Section 11A was justified as it was based on the appellate authority's order. The Chartered Accountant certificate was deemed insufficient, and the appellant failed to provide the necessary government certificate. The tribunal considered the evidence but found it lacking, particularly the required certificate to prove non-passing of duty incidence to customers. The court affirmed the rejection of the rectification application, stating that the issue of notice under Section 11A was inapplicable in this case. en-us Wed, 29 Mar 2017 00:00:00 +0530 Thu, 16 Nov 2017 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342197 The court dismissed the appeal, upholding the decisions of the lower authorities. It found that the rejection of the refund without notice under Section 11A was justified as it was based on the appellate authority's order. The Chartered Accountant certificate was deemed insufficient, and the appellant failed to provide the necessary government certificate. The tribunal considered the evidence but found it lacking, particularly the required certificate to prove non-passing of duty incidence to customers. The court affirmed the rejection of the rectification application, stating that the issue of notice under Section 11A was inapplicable in this case. Case-Laws Central Excise Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342197