https://www.taxtmi.com/caselaws?id=758306 The HC dismissed the appellant's statutory appeal regarding recovery of erroneous refund under Section 11A of the Central Excise Act, 1944. The court held that the Excise Officer's refund order was lawful as it followed the SC's decision in SRD Nutrients case prevailing at that time. The subsequent SC judgment in Unicorn Industries overruling SRD Nutrients would not permit invoking Section 11A powers retroactively. The court emphasized that legal proceedings are governed by SC law prevailing on the decision date. Finding the appeal frivolous given the clear SC precedent in Saraswati Agro Chemicals case, the HC imposed costs of Rs. 20,000 on the appellant for wasting judicial time. en-us Thu, 05 Sep 2024 00:00:00 +0530 Wed, 11 Sep 2024 20:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=758306 The HC dismissed the appellant's statutory appeal regarding recovery of erroneous refund under Section 11A of the Central Excise Act, 1944. The court held that the Excise Officer's refund order was lawful as it followed the SC's decision in SRD Nutrients case prevailing at that time. The subsequent SC judgment in Unicorn Industries overruling SRD Nutrients would not permit invoking Section 11A powers retroactively. The court emphasized that legal proceedings are governed by SC law prevailing on the decision date. Finding the appeal frivolous given the clear SC precedent in Saraswati Agro Chemicals case, the HC imposed costs of Rs. 20,000 on the appellant for wasting judicial time. Case-Laws Central Excise Thu, 05 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=758306