https://www.taxtmi.com/caselaws?id=376828 The Tribunal held that a show cause notice under Section 11A for recovery of duty refunded after finality of refund orders was without jurisdiction. The notice was deemed invalid as once an order under Section 11B attains finality, it cannot be reopened under Section 11A. The Tribunal also found the notice time-barred, exceeding the five-year limitation period from the date of refund. The orders granting refund were deemed detailed and conclusive, having addressed unjust enrichment. The Commissioner's order seeking recovery was set aside, and the appeal allowed. en-us Wed, 30 Jan 2019 00:00:00 +0530 Mon, 18 Mar 2019 07:49:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376828 The Tribunal held that a show cause notice under Section 11A for recovery of duty refunded after finality of refund orders was without jurisdiction. The notice was deemed invalid as once an order under Section 11B attains finality, it cannot be reopened under Section 11A. The Tribunal also found the notice time-barred, exceeding the five-year limitation period from the date of refund. The orders granting refund were deemed detailed and conclusive, having addressed unjust enrichment. The Commissioner's order seeking recovery was set aside, and the appeal allowed. Case-Laws Central Excise Wed, 30 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376828