https://www.taxtmi.com/caselaws?id=46784 A conditional excise refund granted while related proceedings remained pending could be recovered through show cause notices under Section 11A, because the provision operates independently to recover duty short-levied, not levied, or erroneously refunded. The fact that the original assessment order was not separately challenged did not bar recovery where the refund was never final and unconditional. The amended Section 11B also applied to refund matters still pending when the 1991 amendment came into force, so the dispute was governed by the amended refund regime rather than the earlier position. en-us Thu, 21 Feb 2002 00:00:00 +0530 Fri, 05 Jun 2015 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46784 A conditional excise refund granted while related proceedings remained pending could be recovered through show cause notices under Section 11A, because the provision operates independently to recover duty short-levied, not levied, or erroneously refunded. The fact that the original assessment order was not separately challenged did not bar recovery where the refund was never final and unconditional. The amended Section 11B also applied to refund matters still pending when the 1991 amendment came into force, so the dispute was governed by the amended refund regime rather than the earlier position. Case-Laws Central Excise Thu, 21 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46784