https://www.taxtmi.com/caselaws?id=761414 Where a statutory refund claim remained undecided, coercive recovery based on the same demand could not be sustained without first deciding the refund application in accordance with Section 11B of the Central Excise Act, 1944. The High Court found that the refund claim had not been adjudicated according to law before the authority issued the show cause notice and passed the order in original. Although the petitioner was heard and a reasoned order was made, that did not cure the failure to determine the refund claim first. The notice and order were quashed, and the matter was remitted for fresh decision of the refund application. en-us Thu, 07 Nov 2024 00:00:00 +0530 Mon, 11 Nov 2024 08:42:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761414 Where a statutory refund claim remained undecided, coercive recovery based on the same demand could not be sustained without first deciding the refund application in accordance with Section 11B of the Central Excise Act, 1944. The High Court found that the refund claim had not been adjudicated according to law before the authority issued the show cause notice and passed the order in original. Although the petitioner was heard and a reasoned order was made, that did not cure the failure to determine the refund claim first. The notice and order were quashed, and the matter was remitted for fresh decision of the refund application. Case-Laws Central Excise Thu, 07 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761414