https://www.taxtmi.com/caselaws?id=309596 The appeal against the confirmed demand due to an erroneous refund was successful. The appellant, availing exemption under Notification No. 56/02-CE, filed a refund claim for duty paid in cash but was later alleged to have claimed an excess refund. The Revenue's argument that the appellant claimed excess refund on duty paid through PLA, which was not required, was refuted. As the order sanctioning refund was unchallenged by the Revenue, the show cause notice for excess refund recovery was deemed unsustainable. Consequently, the demand against the appellant was set aside, and the appeal was allowed with any consequential relief. en-us Thu, 04 Apr 2019 00:00:00 +0530 Tue, 12 Sep 2023 22:28:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=309596 The appeal against the confirmed demand due to an erroneous refund was successful. The appellant, availing exemption under Notification No. 56/02-CE, filed a refund claim for duty paid in cash but was later alleged to have claimed an excess refund. The Revenue's argument that the appellant claimed excess refund on duty paid through PLA, which was not required, was refuted. As the order sanctioning refund was unchallenged by the Revenue, the show cause notice for excess refund recovery was deemed unsustainable. Consequently, the demand against the appellant was set aside, and the appeal was allowed with any consequential relief. Case-Laws Central Excise Thu, 04 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=309596