https://www.taxtmi.com/caselaws?id=435740 The Supreme Court ruled that a separate notice under Section 11A of the Central Excise Act is not required for the recovery of an erroneous refund when reviewed under Section 35E. It emphasized that Sections 35E and 11A serve different purposes and have distinct time limits. The Court held that if the refund order is set aside under Section 35E within the prescribed time, no further notice under Section 11A is necessary. The Court overturned the High Court's decision, citing the precedent set in Asian Paints (India) Ltd., and reinstated the Commissioner (Appeals) order. en-us Fri, 24 Mar 2023 00:00:00 +0530 Tue, 26 Sep 2023 10:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435740 The Supreme Court ruled that a separate notice under Section 11A of the Central Excise Act is not required for the recovery of an erroneous refund when reviewed under Section 35E. It emphasized that Sections 35E and 11A serve different purposes and have distinct time limits. The Court held that if the refund order is set aside under Section 35E within the prescribed time, no further notice under Section 11A is necessary. The Court overturned the High Court's decision, citing the precedent set in Asian Paints (India) Ltd., and reinstated the Commissioner (Appeals) order. Case-Laws Central Excise Fri, 24 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435740