https://www.taxtmi.com/caselaws?id=94258 Recovery of an allegedly erroneous refund was held procedurally unsustainable where the department proceeded only under the review or revision machinery and did not issue a show cause notice under the statutory recovery provision. The Tribunal followed the settled line of authority that an erroneous refund must be recovered through the prescribed notice-and-demand process, not merely by revisiting the sanction under review powers. As no recovery notice had been issued under the proper provision, the attempted reversal of the refund could not stand. en-us Tue, 09 Nov 1999 00:00:00 +0530 Mon, 21 Nov 2011 12:06:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94258 Recovery of an allegedly erroneous refund was held procedurally unsustainable where the department proceeded only under the review or revision machinery and did not issue a show cause notice under the statutory recovery provision. The Tribunal followed the settled line of authority that an erroneous refund must be recovered through the prescribed notice-and-demand process, not merely by revisiting the sanction under review powers. As no recovery notice had been issued under the proper provision, the attempted reversal of the refund could not stand. Case-Laws Central Excise Tue, 09 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94258