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2016 (7) TMI 636 - AT - Central ExciseRecovery of refund claim - whether refund already granted by the adjudicating authority can be recovered by issuing a show cause notice, without filing appeal challenging the order of adjudicating authority sanctioning the refund? - Held that:- When no appeal was filed against order under Section 11B, the department cannot take recourse to Section 11 A. See Commissioner of Customs & Central Excise Vs Panyam Cements & Mineral Industries Ltd (2016 (4) TMI 688 - MADRAS HIGH COURT) - Decided in favour of assessee.
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