Commissioner Of C. Ex., Shillong vs Woodcraft Products Ltd.

The Supreme Court held that the assessee is obligated to make restitution of the excise duty refunded after the Tribunal's order was reversed. The Court clarified that Section 11A of the Central Excise Act, which requires a show cause notice for recovery of erroneous refunds within six months, does not apply in this case due to the clear obligation of restitution following the reversal of the Tribunal's decision. The Court allowed the Revenue's appeal, ordering the assessee to repay the refunded amounts with interest and costs.