https://www.taxtmi.com/caselaws?id=781965 CESTAT Bangalore set aside the order demanding recovery of an alleged erroneous refund obtained under the Central Excise Act, 1944. The Tribunal held that once a refund is granted pursuant to its final order, and that order is not challenged before a higher forum, the department cannot indirectly withdraw the refund by invoking Section 11A. Relying on the HC ruling in Honda Siel Power Products and its own prior decision in the appellant's earlier case, CESTAT held the demand unsustainable. The impugned order was quashed and the appeal allowed. en-us Thu, 11 Sep 2025 00:00:00 +0530 Mon, 24 Nov 2025 08:57:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781965 CESTAT Bangalore set aside the order demanding recovery of an alleged erroneous refund obtained under the Central Excise Act, 1944. The Tribunal held that once a refund is granted pursuant to its final order, and that order is not challenged before a higher forum, the department cannot indirectly withdraw the refund by invoking Section 11A. Relying on the HC ruling in Honda Siel Power Products and its own prior decision in the appellant's earlier case, CESTAT held the demand unsustainable. The impugned order was quashed and the appeal allowed. Case-Laws Central Excise Thu, 11 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781965