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of <h1>Revised Section 11A: New Rules for Duty Recovery, Notice Timelines, and Pre-Notice Payment to Avoid Penalties</h1> Section 11A of the Central Excise Act has been revised to address the recovery of duties not levied, short-levied, or erroneously refunded. It outlines procedures for issuing notices within one year in cases of non-fraudulent errors and within five years for cases involving fraud or intent to evade duty. It allows for pre-notice payment by the liable party, potentially avoiding penalties. The section also specifies timelines for determining duty amounts and addresses modifications by appellate authorities. Provisions apply to interest recovery, and specific definitions for terms like 'refund' and 'relevant date' are included. Pre-existing cases remain under the old section 11A provisions.
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