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2012 (8) TMI 897 - CGOVT - Central ExciseRecover of duty u/s 11A - Denial of rebate claim - original authority initially sanctioned rebate claims - After sanction of rebate claims it had been observed by the applicant department that the respondents failed to submit copy of BRC (Bank Realization Certificate) w.r.t. exports in question - violation of Board’s Circular No. 354/70/97-CX., dated 13-11-1997 - Held that:- Section 11A of Central Excise Act, 1944 being an independent substantive provision, the appellate proceedings are not required to be initiated before issuing Show Cause Notice under Section 11A if there are grounds existing such as short levy, short recovery or erroneous refund, etc. Section 11A is an independent substantive provision and it is a complete code in itself for realisation of excise duty erroneously refunded. There are no preconditions attached for issuance of notice under Section 11A for recovery of amount erroneously refunded. Decision of Bombay High Court [2002 (2) TMI 132 - HIGH COURT OF JUDICATURE AT BOMBAY] has been upheld by Hon’ble Supreme Court reported as [2003 (4) TMI 558 - SUPREME COURT] holding that recovery of duty erroneously refunded is valid in law under Section 11A of Central Excise Act and there is no need of first filing the appeal against the order by which refund was erroneously sanctioned. - Decided in favour of Revenue.
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