https://www.taxtmi.com/caselaws?id=167514 The Tribunal dismissed the appeal challenging the order of the Collector of Central Excise (Appeals), finding that the appeal was incompetent due to the absence of a show cause notice within the statutory time limit specified under Section 11A. The Tribunal held that the revisional powers were nullified by the statutory time limit, emphasizing that even if the Department could claim back the amount through revisional powers, the action was barred by limitation. The appeal lacked merit as the review power was time-barred, leading to the dismissal of the appeal seeking recovery of the erroneously refunded amount. en-us Thu, 28 Feb 1985 00:00:00 +0530 Tue, 23 Dec 2014 10:33:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167514 The Tribunal dismissed the appeal challenging the order of the Collector of Central Excise (Appeals), finding that the appeal was incompetent due to the absence of a show cause notice within the statutory time limit specified under Section 11A. The Tribunal held that the revisional powers were nullified by the statutory time limit, emphasizing that even if the Department could claim back the amount through revisional powers, the action was barred by limitation. The appeal lacked merit as the review power was time-barred, leading to the dismissal of the appeal seeking recovery of the erroneously refunded amount. Case-Laws Central Excise Thu, 28 Feb 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167514