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1999 (11) TMI 421 - CEGAT, NEW DELHIExtract: .......f erroneous refund, notwithstanding the review of the Assistant Commissioner rsquo s order under Section 35E. rdquo 6. emsp Following the ratio of these decisions, we hold that a show cause notice under Section 11A of the Act is a prerequisite for recovery of amount erroneously refunded. 7. emsp Both the Appeals are thus disposed of in above terms.
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