https://www.taxtmi.com/caselaws?id=86634 Recovery of a refund alleged to have been wrongly sanctioned was treated as requiring a demand under Section 11A, and the absence of such notice meant the demand could not stand. The discussion relied on precedent distinguishing the recovery provision from appellate or review provisions, so recovery could not proceed merely on that basis. A later amendment to the refund provision was noted, but it did not affect disposal of the appeal, as any consequence under the amended law would arise separately. en-us Sat, 15 Mar 1997 00:00:00 +0530 Fri, 26 Aug 2011 11:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86634 Recovery of a refund alleged to have been wrongly sanctioned was treated as requiring a demand under Section 11A, and the absence of such notice meant the demand could not stand. The discussion relied on precedent distinguishing the recovery provision from appellate or review provisions, so recovery could not proceed merely on that basis. A later amendment to the refund provision was noted, but it did not affect disposal of the appeal, as any consequence under the amended law would arise separately. Case-Laws Central Excise Sat, 15 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86634