https://www.taxtmi.com/caselaws?id=44781 When a refund order is held illegal and set aside in appeal, recredit of the refunded amount follows as a direct consequence, and a separate notice under Section 11A is not required before that recredit is directed. The refund had been treated as barred by limitation under Section 11B, so the appellate authority's reversal of the refund order necessarily restored the amount to the department. The wider scope of Section 11A was not examined because it did not arise on the facts as finally decided. The challenge to the recredit direction failed, and the appellate order was upheld. en-us Thu, 26 Jun 1997 00:00:00 +0530 Sat, 03 Jul 2010 17:17:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44781 When a refund order is held illegal and set aside in appeal, recredit of the refunded amount follows as a direct consequence, and a separate notice under Section 11A is not required before that recredit is directed. The refund had been treated as barred by limitation under Section 11B, so the appellate authority's reversal of the refund order necessarily restored the amount to the department. The wider scope of Section 11A was not examined because it did not arise on the facts as finally decided. The challenge to the recredit direction failed, and the appellate order was upheld. Case-Laws Central Excise Thu, 26 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44781