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of <h1>Section 11A: Demand Notices Issued for Unpaid or Erroneously Refunded Duties; Fraud Cases Extend Deadline to Five Years.</h1> The Central Excise Practice Manual outlines the procedures for demanding duty and addressing erroneous refunds under Section 11A of the Act. If duty is not levied, paid, or is refunded erroneously, the Department can issue a demand notice. This notice provides the basis for the demand and allows the noticee to present arguments in defense. The adjudicating authority considers these arguments before issuing an order. The notice must be issued within one year of the relevant date, which varies based on the circumstances. In cases involving fraud or intent to evade duty, this period can extend up to five years.
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