https://www.taxtmi.com/caselaws?id=308744 The document concerns recovery of an allegedly erroneous refund granted under Notification No. 56 of 2002-CE and asks whether Section 11-A of the Central Excise Act, 1944 permits recovery by invoking the extended period of limitation where the refund was granted on the basis of approval, acceptance, and assessment relating to the rate of duty. It records that the respondent argued the issue had already been decided against the revenue by the Supreme Court and several High Courts, and that a compilation of authorities was placed on record for examination. en-us Sun, 16 Apr 2023 00:00:00 +0530 Mon, 17 Jul 2023 21:53:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308744 The document concerns recovery of an allegedly erroneous refund granted under Notification No. 56 of 2002-CE and asks whether Section 11-A of the Central Excise Act, 1944 permits recovery by invoking the extended period of limitation where the refund was granted on the basis of approval, acceptance, and assessment relating to the rate of duty. It records that the respondent argued the issue had already been decided against the revenue by the Supreme Court and several High Courts, and that a compilation of authorities was placed on record for examination. Case-Laws Central Excise Sun, 16 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308744