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Central Excise - Highlights / Catch Notes

Home Highlights December 2019 Year 2019 This

Recovery of erroneously granted refund - The department, once ...

Central Excise

December 19, 2019

Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.

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