The order passed U/S35-E(2) does not automatically result in the recovery of the refund. Since time limit for filing appeal U/S 35E(2) is longer than the time limit prescribed U/S 11A, the SCN should proceed the proceeding U/S 35-E(2)

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..... uld be recovered by raising a demand under Section 11-A or Section 35E provides an avenue to the Department for recovery - Clarification Certain doubts have been raised regarding whether the erroneous refunds granted could be recovered recourse to review under Section 35-E of the Central Excise Act or demands under Section 11A within the statutory time limit as laid down. The SC in the case of C .....

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..... e date of actual refund. Since time limit for filling appeal U/S 35E(2) is longer than the time limit prescribed U/S 11A, the SCN should preceed the proceedings U/S 35-E(2). This view has been supported by the opinion of the Law Minsitry. The Law Ministry vide F.No.387/78/98-IC has opined thus, "In view of the judgement of the Apex Court in CCE Vs. Re-rolling Mills [1997 (94) ELT 8] dismissing th .....

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