Section 11A mandatory for recovering refund granted pursuant to the order which subsequently declared as unsustainable – HC

CA Urvashi Porwal Brief of the Case In the case of The CC&CE V/s M/s. Panyam Cements & Minerals Industries Ltd., Kurnool, it was held by Andhra Pradesh High Court  that invoking Section 11A is mandatory for recovering the refund granted pursuant to the adjudication order passed under section 11B which subsequently declared as unsustainable Brief facts M/s. Panyam Cements and Minerals Industries Limited, Kurnool hereinafter referred to as the respondent is manufacturer of cement and clinker falling under Chapter Heading 2502.29 and 2502.10. The respondent filed a price list effective ...