https://www.taxtmi.com/caselaws?id=312419 A refund or credit granted under an area-based exemption notification and allowed to attain finality cannot be reopened as an erroneous refund for recovery under section 11A unless the statutory grounds for such recovery are met. The Tribunal relied on jurisdictional High Court authority to hold that the demand based on alleged erroneous self-credit could not survive, and the related interest and penalty under section 11AC also failed. en-us Fri, 08 Dec 2023 00:00:00 +0530 Thu, 15 Feb 2024 19:50:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312419 A refund or credit granted under an area-based exemption notification and allowed to attain finality cannot be reopened as an erroneous refund for recovery under section 11A unless the statutory grounds for such recovery are met. The Tribunal relied on jurisdictional High Court authority to hold that the demand based on alleged erroneous self-credit could not survive, and the related interest and penalty under section 11AC also failed. Case-Laws Central Excise Fri, 08 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312419