https://www.taxtmi.com/caselaws?id=84487 Erroneous refund of duty on returned excisable goods may be recovered under Section 11A, but only where the refund is shown to have been wrongly granted and the conditions of Rule 173L are not satisfied. On the facts, the record did not support a conclusive finding that reprocessing was incomplete or that the returned goods were unaccounted for, so recovery of the refunds was not justified. The extended limitation period also failed because the material did not establish suppression, wilful misstatement, or intent to evade duty; the notices were therefore time-barred. Penalty under Rule 173Q could not stand without an independent penal contravention, so it was unsustainable. en-us Thu, 15 Jul 1993 00:00:00 +0530 Fri, 22 Jul 2011 12:25:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84487 Erroneous refund of duty on returned excisable goods may be recovered under Section 11A, but only where the refund is shown to have been wrongly granted and the conditions of Rule 173L are not satisfied. On the facts, the record did not support a conclusive finding that reprocessing was incomplete or that the returned goods were unaccounted for, so recovery of the refunds was not justified. The extended limitation period also failed because the material did not establish suppression, wilful misstatement, or intent to evade duty; the notices were therefore time-barred. Penalty under Rule 173Q could not stand without an independent penal contravention, so it was unsustainable. Case-Laws Central Excise Thu, 15 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84487