https://www.taxtmi.com/caselaws?id=53419 The Tribunal set aside the rejection of the refund claim, citing the duty payment was made under protest, following the precedent in Mafatlal Industries v. UOI. The Tribunal also overturned the adjustment of Rs. 4,89,909 from the refund claim, stating that without a formal notice under Section 11-A, the Department could not adjust the amount. The appeals were allowed, and the impugned order of the Commissioner (Appeals) was set aside, granting consequential relief and interest as per Section 11BB of the Act. en-us Mon, 13 Sep 2004 00:00:00 +0530 Wed, 13 Oct 2010 12:53:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53419 The Tribunal set aside the rejection of the refund claim, citing the duty payment was made under protest, following the precedent in Mafatlal Industries v. UOI. The Tribunal also overturned the adjustment of Rs. 4,89,909 from the refund claim, stating that without a formal notice under Section 11-A, the Department could not adjust the amount. The appeals were allowed, and the impugned order of the Commissioner (Appeals) was set aside, granting consequential relief and interest as per Section 11BB of the Act. Case-Laws Central Excise Mon, 13 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53419