2002 (1) TMI 85 - HC - Central Excise

Summary

The High Court of Jharkhand ruled on a case involving refunds granted under the Central Excise Act, 1944. The court found that statutory remedies under Section 11A must be exercised for recovery of erroneous refunds, and Section 35E is independent of Section 11A. The court directed the Appellate Tribunal to refer the question of law to the High Court.