https://www.taxtmi.com/caselaws?id=427730 The Tribunal allowed the appeal, setting aside the Commissioner's order directing the recovery of refunded amounts to the appellant. It held that the show cause notice for recovery was without jurisdiction as the refund orders had attained finality. The Tribunal ruled that the refunds were not affected by unjust enrichment and could not be reopened based on the Supreme Court's judgment in Addison. The decision favored the appellant, emphasizing that once refund orders under Section 11B attain finality, they cannot be revisited under Section 11A. en-us Wed, 14 Sep 2022 00:00:00 +0530 Fri, 16 Sep 2022 13:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=427730 The Tribunal allowed the appeal, setting aside the Commissioner's order directing the recovery of refunded amounts to the appellant. It held that the show cause notice for recovery was without jurisdiction as the refund orders had attained finality. The Tribunal ruled that the refunds were not affected by unjust enrichment and could not be reopened based on the Supreme Court's judgment in Addison. The decision favored the appellant, emphasizing that once refund orders under Section 11B attain finality, they cannot be revisited under Section 11A. Case-Laws Central Excise Wed, 14 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=427730