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Central Excise - Highlights / Catch Notes

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Recovery of erroneous refund - Once the order in original ...

Central Excise

March 27, 2023

Recovery of erroneous refund - Once the order in original sanctioning the refund came to be set aside in a proceeding under Section 35E of the Act and the proceedings under Section 35E was initiated within the time prescribed under Section 35E of the Act, thereafter there is no question of any further notice u/s 11A - SC

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