https://www.taxtmi.com/caselaws?id=80856 The appeal was allowed, setting aside the order of the Collector, as the refund erroneously made could not be recovered due to procedural lapses. The judgment emphasized the importance of following the prescribed procedures under Section 35E(2) and Section 11A for effective recovery of an erroneous refund. en-us Thu, 13 Sep 1990 00:00:00 +0530 Mon, 20 Jun 2011 17:22:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80856 The appeal was allowed, setting aside the order of the Collector, as the refund erroneously made could not be recovered due to procedural lapses. The judgment emphasized the importance of following the prescribed procedures under Section 35E(2) and Section 11A for effective recovery of an erroneous refund. Case-Laws Central Excise Thu, 13 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80856