https://www.taxtmi.com/caselaws?id=411115 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim of the respondent, a manufacturer of Electronic Power steering, for a differential duty paid. The Tribunal emphasized the necessity of following the quasi-judicial process under Section 11A for recovering short paid duty and concluded that the respondent was entitled to the refund claim as no assessment and demand were made before the amount deposited could be appropriated. The Revenue's appeal was dismissed, and the refund claim was upheld. en-us Tue, 10 Aug 2021 00:00:00 +0530 Wed, 18 Aug 2021 09:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411115 The Tribunal upheld the Commissioner (Appeals) decision to allow the refund claim of the respondent, a manufacturer of Electronic Power steering, for a differential duty paid. The Tribunal emphasized the necessity of following the quasi-judicial process under Section 11A for recovering short paid duty and concluded that the respondent was entitled to the refund claim as no assessment and demand were made before the amount deposited could be appropriated. The Revenue's appeal was dismissed, and the refund claim was upheld. Case-Laws Central Excise Tue, 10 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411115