https://www.taxtmi.com/caselaws?id=82267 Erroneously refunded duty is recoverable only if proceedings are initiated within the applicable six-month limitation, and Section 35E cannot be used to bypass the limitation governing recovery. The Tribunal held that the department's challenge to the refund was served on the assessee within six months from the date of refund, so the recovery action was within time. The objection that a separate notice under Section 11A was required did not succeed on these facts, and the limitation plea failed. Recovery of the refund was therefore sustained, and the Revenue's position was upheld. en-us Wed, 25 Nov 1992 00:00:00 +0530 Mon, 04 Jul 2011 10:40:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82267 Erroneously refunded duty is recoverable only if proceedings are initiated within the applicable six-month limitation, and Section 35E cannot be used to bypass the limitation governing recovery. The Tribunal held that the department's challenge to the refund was served on the assessee within six months from the date of refund, so the recovery action was within time. The objection that a separate notice under Section 11A was required did not succeed on these facts, and the limitation plea failed. Recovery of the refund was therefore sustained, and the Revenue's position was upheld. Case-Laws Central Excise Wed, 25 Nov 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82267