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2011 (8) TMI 689 - SC - Central ExciseRecovery of amount of refund paid to appellant earlier - SCN issued for recovery of refund on the ground of unjust enrichment - whether revenue is required to file appeal against refund order or proceedings for recovery u/s 11A by issuing SCN are valid - Held That:- In case of erroneous refund of excise duty the competent authority shall issue show cause notice under Section 11 A, in which the assessee has to show cause as to why the aforesaid amount of refund, which is erroneously refunded, should not be recovered from him. In such a case, there is no question of filing any appeal, as appropriate remedy as provided under Section 11A is available. Credit Notes issued on 7.8.91 - Duty paid on 17.7.89 - Held That:- When at the time of clearance no such document was filed and what is sought to be relied upon is a document issued after two years, the same raises a doubt and cannot be accepted as a reliable document. - Refund denied. Doctrine of merger - held that:- The Tribunal was also justified to rely on the decision of the Tribunal in S. Kumar’s Ltd. v. CCE, Indore [2007 -TMI - 1284 - CESTAT,NEW DELHI] in which reference was also made to the decision of the Supreme Court in Kunhayammed & Ors. v. State of Kerala (2000 -TMI - 40239 - SUPREME Court) wherein the question of merger as well as binding nature of the decision of the Supreme Court as precedence when civil appeals and special leave petitions are dismissed was considered. - Order of Tribunal upheld.
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