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2015 (1) TMI 1148 - AT - Service TaxGoods transport agency services - Recovery of erroneously granted refund - Held that:- Circular No. 423/56/98 dt. 22-09-1998 by referring to the decision of Hon’ble Supreme Court in the case of CCE Vs. Re-rolling Mills reported in 1997 (94) ELT 8 (SC) has clarified that timely demands should invariably be raised with in the normal period under section 11A of Central Excise Act, 1944. It also refers to the opinion of Law Ministry holding that the demand for recovery of erroneous refund has to be made under section 11A of Central Excise Act, 1944 within the limitation period. Similar view has been taken by this Tribunal in the case of Motor Industries Company Ltd Vs CCE reported in [1999 (6) TMI 124 - CEGAT, MADRAS]; in the case of Gillooram Gouri Shanker Vs CCE reported in [2000 (7) TMI 186 - CEGAT, KOLKATA] and also in the case of Rosemount (I) Ltd Vs CCE reported in [1998 (1) TMI 158 - CEGAT, MUMBAI]. I find that in the present case, show cause notice for recovery of erroneous refund under section 73 (1) has not been issued by the department. The Board Circular and the decision of Hon’ble Supreme Court as well as this Tribunal s judgment are squarely applicable in the present case. I, therefore, hold that the learned Commissioner could not have passed the impugned Order in Revision without issuing notice for recovery of erroneous refund under section 73 of Finance Act, 1994. The order is liable to be set aside on this ground alone. - Recovery of erroneously granted refund is not possible. Accordingly I set aside the impugned order - Decided in favour of assessee.
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