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2009 (1) TMI 247 - CESTAT, CHENNAIDemand and Recovery of erroneous refund - The excess paid amounts of duty were refunded by the Assistant Commissioner (Refunds) after examining whether unjust enrichment was involved in granting the refunds. He went by the certificates issued by Chartered Accountants which had stated that the amounts involved had been accounted in the Balance Sheets of the company as “Duty receivable from Customs” – held that - Section 28 of the Customs Act provides for recovery of duty erroneously refunded. In the Circular No. 423/56/98-CX, dated 22-9-1998 issued by the CBEC, it was clarified that an order passed under Section 35E(2) does not automatically result in the recovery of the refund - the demands are not sustainable in law as the same were ordered without issuing Show Cause Notice under Section 28 of the Customs Act as required – order of recovery of refund granted earlier set aside.
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