https://www.taxtmi.com/caselaws?id=353685 The Tribunal set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the necessity of adhering to procedural requirements. It was found that the Commissioner (Appeals) failed to follow proper procedures in issuing show cause notices and demanding recovery of an erroneous refund under Section 11A. The Tribunal highlighted the importance of timely demands under Section 11A, referencing relevant circulars and legal opinions. Consequently, the appeal was allowed with consequential relief as per law, underscoring the significance of procedural compliance in such matters. en-us Wed, 03 Jan 2018 00:00:00 +0530 Thu, 13 Sep 2018 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353685 The Tribunal set aside the Commissioner (Appeals) order and allowed the appeal, emphasizing the necessity of adhering to procedural requirements. It was found that the Commissioner (Appeals) failed to follow proper procedures in issuing show cause notices and demanding recovery of an erroneous refund under Section 11A. The Tribunal highlighted the importance of timely demands under Section 11A, referencing relevant circulars and legal opinions. Consequently, the appeal was allowed with consequential relief as per law, underscoring the significance of procedural compliance in such matters. Case-Laws Central Excise Wed, 03 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353685