https://www.taxtmi.com/caselaws?id=77164 The Tribunal upheld the recovery of an erroneously sanctioned refund along with interest, dismissing the appeal. It affirmed that the recovery was lawful, citing Section 11A as a substantive provision for refund recovery without the need for prior review under Section 35E. The decision highlighted the finality of recovery proceedings initiated under Section 11A, emphasizing consistency with judicial precedents and rejecting the applicability of certain precedents cited by the appellants. en-us Thu, 11 Feb 2010 00:00:00 +0530 Mon, 13 Dec 2010 16:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77164 The Tribunal upheld the recovery of an erroneously sanctioned refund along with interest, dismissing the appeal. It affirmed that the recovery was lawful, citing Section 11A as a substantive provision for refund recovery without the need for prior review under Section 35E. The decision highlighted the finality of recovery proceedings initiated under Section 11A, emphasizing consistency with judicial precedents and rejecting the applicability of certain precedents cited by the appellants. Case-Laws Service Tax Thu, 11 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77164