https://www.taxtmi.com/caselaws?id=411591 The appeal was allowed primarily due to the delay in adjudicating the show cause notice, which was deemed arbitrary and against the principles of natural justice. The court emphasized the importance of expeditious adjudication to uphold fairness and justice in legal proceedings, stating that inordinate delays would vitiate the proceedings. The issue regarding the legality of demanding/recovering the refunded amount under Section 11A of the Act was not extensively discussed as the appeal succeeded on the grounds of delay. en-us Thu, 26 Aug 2021 00:00:00 +0530 Sat, 28 Aug 2021 09:22:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=411591 The appeal was allowed primarily due to the delay in adjudicating the show cause notice, which was deemed arbitrary and against the principles of natural justice. The court emphasized the importance of expeditious adjudication to uphold fairness and justice in legal proceedings, stating that inordinate delays would vitiate the proceedings. The issue regarding the legality of demanding/recovering the refunded amount under Section 11A of the Act was not extensively discussed as the appeal succeeded on the grounds of delay. Case-Laws Central Excise Thu, 26 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=411591