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<h1>Excise Duty Recovery: Section 11A Addresses Unpaid, Short-Paid, or Erroneously Refunded Duties; Appeals and Penalty Guidelines Included.</h1> Section 11A of the Central Excise Act, 1944, addresses the recovery of excise duties that have not been levied, paid, or have been short-levied, short-paid, or erroneously refunded. The Central Excise Officer must issue a notice within two years from the relevant date unless fraud or similar intent is involved, extending the period to five years. A person can pay the duty before receiving a notice, avoiding further penalties. If the amount paid is insufficient, a notice will be issued. The section also outlines procedures for appeals, adjustments, and interest or penalty modifications based on appellate decisions.