Recovery of excess cash refund - submission of the learned ...
Central Excise
May 10, 2021
Recovery 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 - HC refused to interfere at SCN stage
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