https://www.taxtmi.com/caselaws?id=90700 The Tribunal held that a show cause notice under Section 11A is necessary for recovering erroneous refunds, irrespective of Section 35E actions. Emphasizing the importance of issuing the notice within the specified time limits, the Tribunal rejected the Revenue's appeal as they failed to demonstrate compliance with the prescribed periods, leading to the disposal of cross-objections in favor of the respondents. en-us Fri, 15 Jan 1999 00:00:00 +0530 Mon, 10 Oct 2011 18:16:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90700 The Tribunal held that a show cause notice under Section 11A is necessary for recovering erroneous refunds, irrespective of Section 35E actions. Emphasizing the importance of issuing the notice within the specified time limits, the Tribunal rejected the Revenue's appeal as they failed to demonstrate compliance with the prescribed periods, leading to the disposal of cross-objections in favor of the respondents. Case-Laws Central Excise Fri, 15 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90700