https://www.taxtmi.com/caselaws?id=361419 The Tribunal ruled in favor of the appellant, setting aside the demand raised for an erroneous refund of freight amount beyond the place of removal. It held that Section 11A of the Central Excise Act was not applicable as the refund claim had been sanctioned and not challenged. The Tribunal emphasized the need to challenge assessment orders before invoking Section 11A and cited precedents from the High Court of Gauhati. Consequently, the demands against the appellant were deemed unsustainable, and the appeal was allowed. en-us Mon, 04 Jun 2018 00:00:00 +0530 Thu, 07 Jun 2018 07:36:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361419 The Tribunal ruled in favor of the appellant, setting aside the demand raised for an erroneous refund of freight amount beyond the place of removal. It held that Section 11A of the Central Excise Act was not applicable as the refund claim had been sanctioned and not challenged. The Tribunal emphasized the need to challenge assessment orders before invoking Section 11A and cited precedents from the High Court of Gauhati. Consequently, the demands against the appellant were deemed unsustainable, and the appeal was allowed. Case-Laws Central Excise Mon, 04 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361419