Recovery of erroneous refund - periodically audit took place and ...
Appellant's Refunds Upheld: No Suppression of Facts Found, Extended Recovery Period Not Applicable.
May 23, 2018
Case Laws Central Excise AT
Recovery of erroneous refund - periodically audit took place and refunds were sanctioned to the appellant - it cannot be said that the appellant has suppressed material fact from the department - the extended period is not invokable in the facts and circumstances of the case. - AT
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