https://www.taxtmi.com/caselaws?id=73404 Erroneous proforma credit or refund taken under Rule 56A may be recovered as short levy under the excise recovery provision, subject to the applicable limitation period, and Rule 56A(5) does not exclude that remedy. A contention that Section 35E(2) supplied the only proper route was not accepted where the record showed a formal refund order and the issue had not been raised and decided before the Tribunal. The reference was rejected because no referable question of law arose. en-us Thu, 29 Oct 1987 00:00:00 +0530 Tue, 31 May 2011 16:50:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73404 Erroneous proforma credit or refund taken under Rule 56A may be recovered as short levy under the excise recovery provision, subject to the applicable limitation period, and Rule 56A(5) does not exclude that remedy. A contention that Section 35E(2) supplied the only proper route was not accepted where the record showed a formal refund order and the issue had not been raised and decided before the Tribunal. The reference was rejected because no referable question of law arose. Case-Laws Customs Thu, 29 Oct 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73404