https://www.taxtmi.com/caselaws?id=257975 Erroneous rebate can be recovered under section 11A of the Central Excise Act as an independent remedy, without first setting aside the original sanction order, and the extended limitation period may be invoked where investigation reveals suppression of production or similar concealment. A challenge based on non-supply of relied upon documents or denial of personal hearing fails if the assessee had earlier access to the records, no effective prejudice is shown, and the relevant facts have already attained finality in connected proceedings. Interest on excess rebate may also be sustained where the benefit was wrongly enjoyed. en-us Thu, 06 Mar 2014 00:00:00 +0530 Thu, 11 Feb 2016 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257975 Erroneous rebate can be recovered under section 11A of the Central Excise Act as an independent remedy, without first setting aside the original sanction order, and the extended limitation period may be invoked where investigation reveals suppression of production or similar concealment. A challenge based on non-supply of relied upon documents or denial of personal hearing fails if the assessee had earlier access to the records, no effective prejudice is shown, and the relevant facts have already attained finality in connected proceedings. Interest on excess rebate may also be sustained where the benefit was wrongly enjoyed. Case-Laws Central Excise Thu, 06 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257975