2010 (1) TMI 1162 - HC - Central Excise

Issuance of SCN - Recovery of erroneous refund - Principles of restitution - the order granting refund is reversed by the higher forum whether issuance of SCN u/s 11A was necessary? - Held that - reliance placed on the judgment in the case of Commissioner of C.Ex., Shilong Vs. Woodcraft Products Ltd. 2002 (4) TMI 76 - SUPREME COURT OF INDIA where the Supreme Court has ruled that on the principle of restitution no such notice was necessary - no substantial question of law is involved in the present appeal - Appeal is thus dismissed in limini.

Summary

The Bombay High Court dismissed the appeal stating that no show cause notice was necessary for an erroneous refund based on the principle of restitution, as ruled by the Supreme Court in the case of Commissioner of C.Ex., Shilong Vs. Woodcraft Products Ltd. (2002). No substantial question of law was found in the case.