https://www.taxtmi.com/caselaws?id=122773 The Tribunal allowed the appeal, setting aside the order seeking recovery of an erroneous refund granted to the appellant. The Tribunal held that the revenue department was obligated to follow the Circular requiring timely demands to be raised within the specified period under Section 11A. The Tribunal found that the show cause notice for recovery was time-barred as it was not issued promptly after the refund was granted in 1998-99, contrary to the requirements outlined in the Circular. The judgment was pronounced on 27-8-2007. en-us Mon, 27 Aug 2007 00:00:00 +0530 Wed, 10 Apr 2013 15:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122773 The Tribunal allowed the appeal, setting aside the order seeking recovery of an erroneous refund granted to the appellant. The Tribunal held that the revenue department was obligated to follow the Circular requiring timely demands to be raised within the specified period under Section 11A. The Tribunal found that the show cause notice for recovery was time-barred as it was not issued promptly after the refund was granted in 1998-99, contrary to the requirements outlined in the Circular. The judgment was pronounced on 27-8-2007. Case-Laws Central Excise Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122773