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    <title>Erroneous Refund Recovery Requires Show Cause Notice as Per Section 73(1); No Action Without SCN Issuance.</title>
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    <description>Recovery of erroneous refund claim allowed earlier - Section 73(1) specifically lays down the procedure and time period within which Show Cause Notice must be issued for recovery of erroneous refunds - no recovery without SCN - AT</description>
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