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2018 (10) TMI 469 - AT - Central ExciseRecovery of Refund already paid - CENVAT credit - time limitation - section 11B of Central Excise Act, 1944 - the original adjudicating authority sanctioned refund claim in full but subsequently the department reviewed the Order-in-Original under section 35E(2) of Central Excise Act,1944 and directed the Deputy Commissioner to file an appeal against the said Order-in-Original - penalty u/r 13 (1) of CCR 2002 /15(1) of CCR 2004 - demand of interest. Held that:- The issue is no more res-integra as decided by the Tribunal in the case of M/S. GOLDEN PLAST RIGID PVC PIPES VERSUS COMMISSIONER OF CENTRAL EXCISE, TRICHY [2018 (1) TMI 421 - CESTAT CHENNAI], where it was held that The second proviso to section 35A of the Act requires, inter alia, that where Commissioner (Appeals) is of the opinion that any amount has been erroneously refunded, appellant should be given notice within the time limit specified in Section 11A of the Central Excise Act. Refund allowed - appeal allowed - decided in favor of appellant.
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