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Central Excise - Highlights / Catch Notes

Home Highlights March 2023 Year 2023 This

Recovery of erroneous refund - Once the order in original ...


Erroneous refund recovery allowed without extra notice if proceedings start within Section 35E timeframe under Central Excise Act.

March 27, 2023

Case Laws     Central Excise     SC

Recovery of erroneous refund - Once the order in original sanctioning the refund came to be set aside in a proceeding under Section 35E of the Act and the proceedings under Section 35E was initiated within the time prescribed under Section 35E of the Act, thereafter there is no question of any further notice u/s 11A - SC

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