https://www.taxtmi.com/caselaws?id=32419 The Tribunal set aside the order-in-appeal and allowed the appellant's appeal regarding the recovery of an erroneous refund for duty on reprocessed and exported goods. The Tribunal emphasized the necessity of issuing a show cause notice for recovery under Section 11A and Section 35E(2) of the Central Excise Act, highlighting that mere filing of an appeal was insufficient for refund recovery. Precedents and legal requirements were carefully considered, leading to the decision to overturn the order for recovery of the refund. en-us Wed, 14 Mar 2007 00:00:00 +0530 Sat, 14 Feb 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32419 The Tribunal set aside the order-in-appeal and allowed the appellant's appeal regarding the recovery of an erroneous refund for duty on reprocessed and exported goods. The Tribunal emphasized the necessity of issuing a show cause notice for recovery under Section 11A and Section 35E(2) of the Central Excise Act, highlighting that mere filing of an appeal was insufficient for refund recovery. Precedents and legal requirements were carefully considered, leading to the decision to overturn the order for recovery of the refund. Case-Laws Central Excise Wed, 14 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32419