https://www.taxtmi.com/caselaws?id=781473 Refund sanctioned by a speaking adjudicatory order that has attained finality cannot be treated as an erroneous refund through collateral recovery under Section 11A; the department must first challenge the refund order itself. The document also states that delay in monthly filing of refund claims and later debit of the Cenvat account was only a procedural irregularity where the refund was otherwise admissible, no double benefit was shown, and suppression was not proved. On that basis, extended limitation and penalty under Section 11AC were not sustainable, and the refund and consequential reliefs remained undisturbed. en-us Thu, 13 Nov 2025 00:00:00 +0530 Mon, 17 Nov 2025 08:36:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781473 Refund sanctioned by a speaking adjudicatory order that has attained finality cannot be treated as an erroneous refund through collateral recovery under Section 11A; the department must first challenge the refund order itself. The document also states that delay in monthly filing of refund claims and later debit of the Cenvat account was only a procedural irregularity where the refund was otherwise admissible, no double benefit was shown, and suppression was not proved. On that basis, extended limitation and penalty under Section 11AC were not sustainable, and the refund and consequential reliefs remained undisturbed. Case-Laws Central Excise Thu, 13 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781473