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of <h1>Clarification: Erroneous refunds require a Show Cause Notice u/s 11A within six months, before Section 35-E(2) appeal.</h1> The circular clarifies that an order under Section 35-E(2) of the Central Excise Act does not automatically lead to the recovery of erroneous refunds. Instead, a Show Cause Notice (SCN) under Section 11A must be issued within six months from the date of the refund. The time limit for filing an appeal under Section 35-E(2) is longer than that under Section 11A, necessitating the SCN to precede proceedings under Section 35-E(2). The Law Ministry supports this interpretation, emphasizing the need for timely demands under Section 11A to recover erroneous refunds within the prescribed limitation period.
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