https://www.taxtmi.com/caselaws?id=326574 A refund order passed after adjudication under Section 11B of the Central Excise Act, 1944 attains finality as a concluded decision, and it cannot be treated as an erroneous refund in collateral proceedings under Section 11A. The proper statutory route for correcting such an order is the revisional mechanism under Section 35E, which must be invoked within the prescribed framework. Where the Department does not pursue that remedy, it cannot indirectly nullify the final refund adjudication by seeking recovery under Section 11A. The court applied harmonious construction and distinguished cases involving fraud or different statutory settings, and held the recovery proceedings to be without jurisdiction. en-us Thu, 03 Mar 2016 00:00:00 +0530 Tue, 25 Oct 2016 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326574 A refund order passed after adjudication under Section 11B of the Central Excise Act, 1944 attains finality as a concluded decision, and it cannot be treated as an erroneous refund in collateral proceedings under Section 11A. The proper statutory route for correcting such an order is the revisional mechanism under Section 35E, which must be invoked within the prescribed framework. Where the Department does not pursue that remedy, it cannot indirectly nullify the final refund adjudication by seeking recovery under Section 11A. The court applied harmonious construction and distinguished cases involving fraud or different statutory settings, and held the recovery proceedings to be without jurisdiction. Case-Laws Central Excise Thu, 03 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326574