https://www.taxtmi.com/caselaws?id=82826 The Tribunal allowed the appeal by the Department, holding that recovery of a refund granted erroneously could proceed without a separate notice under Section 11A if an application under Section 35E(4) is filed within 6 months. The Tribunal emphasized that Section 35E(4) provides a substantive remedy for rectifying errors in lower authority orders, satisfying the limitation requirement under Section 11A. The lower appellate authority was directed to reconsider the matter on merits, and the appeal was allowed by remand. en-us Thu, 28 Oct 1993 00:00:00 +0530 Thu, 07 Jul 2011 15:51:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82826 The Tribunal allowed the appeal by the Department, holding that recovery of a refund granted erroneously could proceed without a separate notice under Section 11A if an application under Section 35E(4) is filed within 6 months. The Tribunal emphasized that Section 35E(4) provides a substantive remedy for rectifying errors in lower authority orders, satisfying the limitation requirement under Section 11A. The lower appellate authority was directed to reconsider the matter on merits, and the appeal was allowed by remand. Case-Laws Central Excise Thu, 28 Oct 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82826