https://www.taxtmi.com/caselaws?id=175064 Recovery of an erroneous refund was held not to require a fresh show cause notice under Section 11A of the Central Excise Act, 1944 where the refund order had already been reversed by the higher forum. The court accepted the Tribunal's view that, on reversal of the refund, recovery follows on the basis of restitution and a separate notice is unnecessary. It therefore found no fault in the Revenue's recovery and concluded that the appeal did not raise any substantial question of law. en-us Wed, 13 Jan 2010 00:00:00 +0530 Mon, 04 Jun 2018 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175064 Recovery of an erroneous refund was held not to require a fresh show cause notice under Section 11A of the Central Excise Act, 1944 where the refund order had already been reversed by the higher forum. The court accepted the Tribunal's view that, on reversal of the refund, recovery follows on the basis of restitution and a separate notice is unnecessary. It therefore found no fault in the Revenue's recovery and concluded that the appeal did not raise any substantial question of law. Case-Laws Central Excise Wed, 13 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175064