https://www.taxtmi.com/caselaws?id=94004 A notice to recover an allegedly erroneous refund is not, by itself, an impermissible review of the earlier refund sanction; its validity depends on the statutory basis for recovering erroneous refunds. However, a demand under the Central Excise recovery provision was time-barred where the show cause notice was issued after the relevant period and did not allege suppression or any other circumstance extending limitation. On those facts, the recovery could not be sustained and the refund benefit remained with the assessee. en-us Thu, 17 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 13:19:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94004 A notice to recover an allegedly erroneous refund is not, by itself, an impermissible review of the earlier refund sanction; its validity depends on the statutory basis for recovering erroneous refunds. However, a demand under the Central Excise recovery provision was time-barred where the show cause notice was issued after the relevant period and did not allege suppression or any other circumstance extending limitation. On those facts, the recovery could not be sustained and the refund benefit remained with the assessee. Case-Laws Central Excise Thu, 17 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94004