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2007 (3) TMI 251 - CESTAT, AHMEDABADOrder of recovery of amount erroneously refunded - just filing an appeal under Section 35E (2) of the Central Excise Act will not suffice for the recovery of erroneous refund but simultaneous issuance of show cause notice u/s 11A has to be undertaken by the Revenue - impugned order ordering the recovery of the erroneous refund from the appellant is liable to be set aside
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