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2007 (8) TMI 573 - AT - Central ExciseRefund - Consequential refund - recovery of the refund amounts already sanctioned to the appellants - Held that: - no show cause notice was issued to recover the refund sanctioned by the Asst. Commissioner - To recover the amount already paid to the appellant, only course open to the Department was to issue a show cause notice under Section 11A of the Central Excise Act for recovery of the amount erroneously refunded to the appellant and simultaneously filing the appeal before the Appellate Authority, challenging the order of the Assistant Commissioner sanctioning the refund claim - appeal allowed.
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