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2021 (5) TMI 288 - JAMMU AND KASHMIR HIGH COURTRecovery of excess cash refund - submission of the learned counsel for the petitioner is that the notice is devoid of any merit, inasmuch as, no such recovery can be made in exercise of powers under Section 11A of the Act as under the said provision only an amount which has been erroneously refunded can be refunded - HELD THAT:- It is not the case of the petitioner that the show cause notice has been issued by an authority which is not competent under law to issue the same. In such a situation, we decline to exercise our discretionary jurisdiction and dismiss the petition with liberty to the petitioner to show cause pursuant to the impugned show cause notice whereupon necessary action in accordance with law would be taken. It is made clear that it will be open for the petitioner to take up all legal pleas available to him in law in response to the show cause notice and the dismissal of this petition would not come in his way - petition dismissed.
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