https://www.taxtmi.com/caselaws?id=413076 The High Court dismissed the appeal, upholding the Tribunal's order that the respondent was eligible for exemption under the notification and that the recovery of refunds under Section 11A was not justified. The court emphasized that the refund orders were unchallenged during the relevant period and found no substantial legal question. The appeal was dismissed, but the court left open the option for other lawful actions by the appellant. en-us Thu, 23 Sep 2021 00:00:00 +0530 Mon, 04 Oct 2021 10:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413076 The High Court dismissed the appeal, upholding the Tribunal's order that the respondent was eligible for exemption under the notification and that the recovery of refunds under Section 11A was not justified. The court emphasized that the refund orders were unchallenged during the relevant period and found no substantial legal question. The appeal was dismissed, but the court left open the option for other lawful actions by the appellant. Case-Laws Central Excise Thu, 23 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413076