TMI Blog2021 (5) TMI 288X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... called upon to show cause to the Commissioner Central Goods Services Tax Commissionerate, Jammu (Jammu and Kashmir), as to why excess cash refund amounting to ₹ 4, 26,42,757/- should not be recovered from him under Section 11A of the Central Excise Act., 1944 with interest on the said amount. 3. It appears that certain refund orders were passed in favour of the petitioner pursuant to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as it may be, the petitioner has come up in this petition simply against the show cause notice and the defence which he is sought to be raised before us can very well be taken by him in response to the show cause notice. 7. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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