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2010 (2) TMI 293 - AT - Service TaxRecovery of erroneous refund – appellant submitted that without challenging the order-in-original, it is not open to the revenue to deny refund. It was submitted that since the refund was granted as a consequential relief, in the absence of challenge to the order of adjudicating authority, the issue of refund had attained finality and it could not have been kept open by invoking jurisdiction u/s. 11A of the said Act. - Held that: - it is amply clear that the erroneous refund sanctioned under an order can be recovered by invoking provisions of Section 11A of the Central Excise Act without taking recourse to provisions of Section 35E of the Act and filing appeal against the order pursuant to which the refund was initially sanctioned. In the circumstances, the impugned order has been passed in accordance with law; the same is upheld.
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