https://www.taxtmi.com/caselaws?id=407409 The court dismissed the petition challenging a show cause notice seeking recovery of excess cash refund under Section 11A of the Central Excise Act, 1944. The court ruled in favor of the government, deeming the refund recoverable and prompting the issuance of the notice. The petitioner's argument that Section 11A only allows recovery of erroneously refunded amounts was noted, with the court advising the petitioner to raise this defense in response to the notice. Despite dismissing the petition, the court granted the petitioner the opportunity to address the allegations in the show cause notice with all available legal defenses. en-us Tue, 27 Apr 2021 00:00:00 +0530 Mon, 10 May 2021 08:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407409 The court dismissed the petition challenging a show cause notice seeking recovery of excess cash refund under Section 11A of the Central Excise Act, 1944. The court ruled in favor of the government, deeming the refund recoverable and prompting the issuance of the notice. The petitioner's argument that Section 11A only allows recovery of erroneously refunded amounts was noted, with the court advising the petitioner to raise this defense in response to the notice. Despite dismissing the petition, the court granted the petitioner the opportunity to address the allegations in the show cause notice with all available legal defenses. Case-Laws Central Excise Tue, 27 Apr 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407409