https://www.taxtmi.com/highlights?id=70956 Recovery of erroneous refund - The extended period of limitation provided under proviso to sub section 1 of section 11A is not attracted as there are no material on record to demonstrate that the purported erroneous refund was sanctioned in favour of the respondent-assessee on the basis of some fraud, collusion or misstatement /misrepresentation of facts and, that too, with an intention to evade payment of excise duty. - HC en-us Tue, 18 Jul 2023 08:12:02 +0530 Tue, 18 Jul 2023 08:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=70956 Recovery of erroneous refund - The extended period of limitation provided under proviso to sub section 1 of section 11A is not attracted as there are no material on record to demonstrate that the purported erroneous refund was sanctioned in favour of the respondent-assessee on the basis of some fraud, collusion or misstatement /misrepresentation of facts and, that too, with an intention to evade payment of excise duty. - HC Highlights Central Excise Tue, 18 Jul 2023 08:12:02 +0530 https://www.taxtmi.com/highlights?id=70956