https://www.taxtmi.com/caselaws?id=361094 Recovery of a refund as an erroneous refund under Section 11A was unsustainable once the appellate foundation for treating the refund as inadmissible had been set aside. The recovery proceedings depended on an earlier Tribunal order that had characterised the refund as erroneous, but that order was later overturned by the Rajasthan High Court, which restored the Commissioner (Appeals)' view that the refund claim was within limitation. With the basis for alleging illegality removed, the refund could not be recovered under Section 11A, and the issue was decided in favour of the assessee. en-us Fri, 27 Apr 2018 00:00:00 +0530 Wed, 30 May 2018 10:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361094 Recovery of a refund as an erroneous refund under Section 11A was unsustainable once the appellate foundation for treating the refund as inadmissible had been set aside. The recovery proceedings depended on an earlier Tribunal order that had characterised the refund as erroneous, but that order was later overturned by the Rajasthan High Court, which restored the Commissioner (Appeals)' view that the refund claim was within limitation. With the basis for alleging illegality removed, the refund could not be recovered under Section 11A, and the issue was decided in favour of the assessee. Case-Laws Central Excise Fri, 27 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361094