2023 (12) TMI 1290

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... pellant : Shri S.K. Malhotra, Chartered Accountant. For the Respondent : Shri Rajeev Gupta, Shri Aneesh Dewan and Shri Shivam Syal, Authorised Representatives ORDER PER: P. ANJANI KUMAR The appeal is filed by M/s Alu Bond Enterprises against the OIA dated 31.12.2015 vide which learned Commissioner (Appeals) upheld the order dated 11.03.2015 passed by Assistant Commissioner. 2. The appellant .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Crop Science vide Final Order No.60486-60487/2023 dated 11.10.2023 following the jurisdictional High Court of J&K in the case of Krishi Rasayan Exports Ltd. (CEA 06/2018) wherein it was held that Section 11A does not empower any authority to declare any refund to be "erroneous" though it empowers proper officer to recover erroneous refund. He further submits that the impugned order has become inf .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the competent Authority vide its order under Notification No. 56 of 2002-CE which order has attained finality as not having been challenged before any appellate or revisional authority under the Excise Act cannot be termed as 'erroneous refund' and recovered by resort to section 11A of the Act. The extended period of limitation as provided under proviso to sub section (1) of Section 11A wo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X