https://www.taxtmi.com/caselaws?id=403161 The court set aside the show-cause notice challenging the recovery of an erroneously refunded amount, concluding that the Assistant Commissioner lacked jurisdiction to recover the amount based on a subsequent change in law. The court emphasized that legal proceedings should be governed by the law prevailing at the time of the decision and that the department could have appealed the refund order but did not do so. Consequently, the petition was disposed of, and any pending applications were also resolved. en-us Tue, 12 Jan 2021 00:00:00 +0530 Tue, 15 Jun 2021 15:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=403161 The court set aside the show-cause notice challenging the recovery of an erroneously refunded amount, concluding that the Assistant Commissioner lacked jurisdiction to recover the amount based on a subsequent change in law. The court emphasized that legal proceedings should be governed by the law prevailing at the time of the decision and that the department could have appealed the refund order but did not do so. Consequently, the petition was disposed of, and any pending applications were also resolved. Case-Laws Central Excise Tue, 12 Jan 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=403161