https://www.taxtmi.com/caselaws?id=195999 The Tribunal ruled in favor of the appellant, a pan masala manufacturer, directing the refund of the wrongly appropriated amount with interest within 60 days. It emphasized that only adjudicated dues are recoverable under Section 11 of the Act and that refund eligibility is upon closure of business and liability settlement. The decision also required a reasoned order for pending adjudication matters within the specified timeframe, granting the refund of disputed and pending adjudicated sums contingent upon finalization of the pending matter. en-us Thu, 23 Jun 2016 00:00:00 +0530 Fri, 17 Nov 2017 06:54:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=195999 The Tribunal ruled in favor of the appellant, a pan masala manufacturer, directing the refund of the wrongly appropriated amount with interest within 60 days. It emphasized that only adjudicated dues are recoverable under Section 11 of the Act and that refund eligibility is upon closure of business and liability settlement. The decision also required a reasoned order for pending adjudication matters within the specified timeframe, granting the refund of disputed and pending adjudicated sums contingent upon finalization of the pending matter. Case-Laws Central Excise Thu, 23 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=195999