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TMI Blog2016 (7) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... hen no appeal was filed against order under Section 11B, the department cannot take recourse to Section 11 A. See Commissioner of Customs & Central Excise Vs Panyam Cements & Mineral Industries Ltd (2016 (4) TMI 688 - MADRAS HIGH COURT) - Decided in favour of assessee. - E/25477 & 25478/2013 - A/30360-30361/2016 - Dated:- 6-5-2016 - Ms. Sulekha Beevi, Member(Judicial) Shri R.Raghavendra R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se notices were issued to appellant proposing to recovery the sanctioned refunds. The original authority adjudicated the matter and confirmed the recovery of sanctioned refund holding that these are erroneous refunds. The appellants filed appeal before the Commissioner (Appeals). The Commissioner (Appeals) upheld the order passed by original authority. The appellant is thus before the Tribunal. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not filed any appeal against these orders. It is mandatory under Section 35 E of Central Excise Act, 1944 that the order passed by the adjudicating authority has to be received by a superior authority. Without review and filing of appeal, the Assistant Commissioner cannot pass an order to recover the amount which was sanctioned by passing an adjudication order. The learned counsel draw suppor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on erroneous refund appearing in sub-section (1) of Section 11A cannot be applied. If an order of refund is passed after adjudication, the amount refunded will not fall under the category of erroneous refund so as to enable the order of refund to be revoked under Section 11A(1). One Authority cannot be allowed to say in a collateral proceeding that what was done by another Authority was an erro ..... X X X X Extracts X X X X X X X X Extracts X X X X
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