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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court: Time Bar u/s 11A Not Applicable for Recovering Erroneous Refunds Favoring the Department.</h1> The circular addresses the applicability of the time bar under Section 11A of the Central Excise Act, 1944, concerning the recovery of erroneous refunds. It clarifies that the Supreme Court, in a specific case, ruled that the time bar does not apply to recovering refunded amounts if the final decision favors the Department. The circular references previous communications for context and instructs that this information be communicated to relevant field formations.
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