Recovery of erroneous refund - The extended period of limitation ...

Erroneous Refund Recovery Denied: No Fraud or Misrepresentation Found, Extended Limitation of Section 11A Not Applicable.

July 18, 2023

Case Laws Central Excise HC

Recovery of erroneous refund - The extended period of limitation provided under proviso to sub section 1 of section 11A is not attracted as there are no material on record to demonstrate that the purported erroneous refund was sanctioned in favour of the respondent-assessee on the basis of some fraud, collusion or misstatement /misrepresentation of facts and, that too, with an intention to evade payment of excise duty. - HC

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Recovery of erroneous refund - The extended period of limitation ...

Erroneous Refund Recovery Denied: No Fraud or Misrepresentation Found, Extended Limitation of Section 11A Not Applicable.

July 18, 2023

Case Laws Central Excise HC

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