https://www.taxtmi.com/caselaws?id=432946 A refund order under Section 11B of the Central Excise Act, once adjudicated and allowed to attain finality, cannot be collaterally reopened by invoking Section 11A to recover the sanctioned amount as an erroneous refund; the proper remedy is to challenge the refund adjudication through the statutory appellate or revisional route. Applying that principle, recovery of duty and interest was held unsustainable against the amounts covered by final refund orders, and the demand was set aside. For the same reason, the penalties on the manufacturer, merchant manufacturer and dealers also failed, as they were founded on the non-sustainable demand and were otherwise not justified on the facts. en-us Thu, 22 Dec 2022 00:00:00 +0530 Tue, 17 Jan 2023 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432946 A refund order under Section 11B of the Central Excise Act, once adjudicated and allowed to attain finality, cannot be collaterally reopened by invoking Section 11A to recover the sanctioned amount as an erroneous refund; the proper remedy is to challenge the refund adjudication through the statutory appellate or revisional route. Applying that principle, recovery of duty and interest was held unsustainable against the amounts covered by final refund orders, and the demand was set aside. For the same reason, the penalties on the manufacturer, merchant manufacturer and dealers also failed, as they were founded on the non-sustainable demand and were otherwise not justified on the facts. Case-Laws Central Excise Thu, 22 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432946