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M/s TFL Quinn India Pvt. Ltd. Versus The Commissioner C&C. E, Hyderabad-IV

2016 (7) TMI 636 - CESTAT HYDERABAD

Recovery 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 .....

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ur of assessee. - E/25477 & 25478/2013 - A/30360-30361/2016 - Dated:- 6-5-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri R.Raghavendra Rao, Advocate for the Appellant Shri J.V.S.Chakravarthy, AR for the Respondent ORDER The issues being same, the ap .....

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udicating authority sanctioning the refund. 2. The appellants are engaged in manufacture of leather tanning chemicals and are registered with Central Excise Department. They filed application for refund of central excise duty on the discounts given t .....

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ginal authority adjudicated the matter and confirmed the recovery of sanctioned refund holding that these are erroneous refunds. The appellants filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the order passed by orig .....

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be issued where any duty of excise has not been levied or paid or has been short levied or erroneously refunded. That the sanctioned refund was an erroneous refund and therefore the show cause notices were issued raising the demand, under Section 11 .....

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at the order passed by original authority sanctioning the refund is an adjudicated order. Revenue has not filed any appeal against these orders. It is mandatory under Section 35 E of Central Excise Act, 1944 that the order passed by the adjudicating .....

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rom the ratio laid in the case of M/s Eveready Industries India Ltd Vs Cestat, Chennai 2016-TIOL-676 HC-Mad-Cx. 6. The issue that came up for consideration in the said case before the Hon ble High Court was whether department can recover refund by in .....

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ents & Mineral Industries Ltd (2016) 331 ELT 206(AP) to observe that when no appeal was filed against order under Section 11B, the department cannot take recourse to Section 11 A. The Honble Court held as follows: once an application for refund .....

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