https://www.taxtmi.com/caselaws?id=46905 Sections 11A and 35E of the Central Excise Act were treated as operating in distinct fields, with Section 35E described as an independent revisional mechanism for directing action before the appellate authority. The Tribunal had held that recovery of an erroneous refund was barred by limitation because no notice under Section 11A had been issued, effectively treating Section 35E as subject to Section 11A. The Court considered that linkage inconsistent with the statutory scheme and directed a reference of the formulated question of law to the High Court. The petition was allowed, the cross-objections were dismissed, and the statement of case was ordered to be drawn up. en-us Wed, 16 Jan 2002 00:00:00 +0530 Sat, 24 Jul 2010 15:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46905 Sections 11A and 35E of the Central Excise Act were treated as operating in distinct fields, with Section 35E described as an independent revisional mechanism for directing action before the appellate authority. The Tribunal had held that recovery of an erroneous refund was barred by limitation because no notice under Section 11A had been issued, effectively treating Section 35E as subject to Section 11A. The Court considered that linkage inconsistent with the statutory scheme and directed a reference of the formulated question of law to the High Court. The petition was allowed, the cross-objections were dismissed, and the statement of case was ordered to be drawn up. Case-Laws Central Excise Wed, 16 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46905