https://www.taxtmi.com/caselaws?id=53335 Recovery of a refunded excise amount required a fresh show cause notice under Section 11A, because the Department sought to recoup money after refund disbursement and the earlier refund order had been reversed. The Tribunal treated the prior adjudication as having already concluded the substantive packing-value dispute against the assessee, so the remaining question was only the legality of recovery. In the absence of a valid notice within the prescribed time, recovery of the refunded amount was not sustainable. The packing material issue was also noted as having been decided against exclusion from assessable value. en-us Fri, 02 Jul 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53335 Recovery of a refunded excise amount required a fresh show cause notice under Section 11A, because the Department sought to recoup money after refund disbursement and the earlier refund order had been reversed. The Tribunal treated the prior adjudication as having already concluded the substantive packing-value dispute against the assessee, so the remaining question was only the legality of recovery. In the absence of a valid notice within the prescribed time, recovery of the refunded amount was not sustainable. The packing material issue was also noted as having been decided against exclusion from assessable value. Case-Laws Central Excise Fri, 02 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53335