https://www.taxtmi.com/caselaws?id=780783 CESTAT CHANDIGARH - AT allowed the appeal, holding that refunds granted under Notification No. 56/2002 were final and could not be recovered as "erroneous" under s.11A where no review or appeal against the refund order was filed. The tribunal followed HC and Principal Bench precedents finding that outward freight included in assessable value was proper and duty was correctly paid. Invocation of the extended limitation period under s.11A was held improper for lack of requisite ingredients; the impugned recovery order was set aside. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780783 CESTAT CHANDIGARH - AT allowed the appeal, holding that refunds granted under Notification No. 56/2002 were final and could not be recovered as "erroneous" under s.11A where no review or appeal against the refund order was filed. The tribunal followed HC and Principal Bench precedents finding that outward freight included in assessable value was proper and duty was correctly paid. Invocation of the extended limitation period under s.11A was held improper for lack of requisite ingredients; the impugned recovery order was set aside. Case-Laws Central Excise Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780783