https://www.taxtmi.com/caselaws?id=112635 The Appellate Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for fresh consideration on whether the refund was erroneously sanctioned and if recovery was justified. The Tribunal held that the limitation period for recovery of an erroneous refund should be computed from the date of the cheque for the refund amount. The decision emphasized the importance of adhering to statutory time limits for recovery of erroneously granted refunds and the need for a comprehensive review of the case's merits. en-us Tue, 21 Sep 2004 00:00:00 +0530 Tue, 01 May 2012 10:24:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112635 The Appellate Tribunal allowed the appeal by remanding the case to the Commissioner (Appeals) for fresh consideration on whether the refund was erroneously sanctioned and if recovery was justified. The Tribunal held that the limitation period for recovery of an erroneous refund should be computed from the date of the cheque for the refund amount. The decision emphasized the importance of adhering to statutory time limits for recovery of erroneously granted refunds and the need for a comprehensive review of the case's merits. Case-Laws Central Excise Tue, 21 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112635