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    <title>Refunds Issued u/s 11B Cannot Be Revoked as &quot;Erroneous Refunds&quot; u/s 11A(1.</title>
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    <description>If an order of refund is passed after adjudication u/s 11B, the amount refunded will not fall under the category of &quot;erroneous refund&quot; so as to enable the order of refund to be revoked u/s 11A(1) - No recovery proceedings - HC</description>
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