https://www.taxtmi.com/caselaws?id=330038 The Tribunal ruled in favor of the appellants, emphasizing that once an order of refund is passed after adjudication, it does not constitute an erroneous refund under Section 11A of the Central Excise Act. The Tribunal set aside the orders proposing recovery of the sanctioned refunds, stating that without proper review and appeal mechanisms, the Assistant Commissioner cannot order recovery of the sanctioned amount. The decision underscored the significance of adhering to due process and the limitations on recovering sanctioned refunds without following the appropriate legal procedures. en-us Fri, 06 May 2016 00:00:00 +0530 Wed, 16 Nov 2016 11:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330038 The Tribunal ruled in favor of the appellants, emphasizing that once an order of refund is passed after adjudication, it does not constitute an erroneous refund under Section 11A of the Central Excise Act. The Tribunal set aside the orders proposing recovery of the sanctioned refunds, stating that without proper review and appeal mechanisms, the Assistant Commissioner cannot order recovery of the sanctioned amount. The decision underscored the significance of adhering to due process and the limitations on recovering sanctioned refunds without following the appropriate legal procedures. Case-Laws Central Excise Fri, 06 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330038