https://www.taxtmi.com/caselaws?id=50256 Whether recovery of an allegedly erroneous refund could be sustained solely through a s. 11A show cause notice without first challenging the refund sanction order was the dominant issue. The Tribunal held that where refund has been granted by an adjudication order, the Department must simultaneously invoke s. 11A for recovery and s. 35E(2) to get the earlier refund order reviewed/set aside; absent an appeal/review under s. 35E(2), a standalone s. 11A notice is invalid and cannot reopen the concluded refund. Consequently, the demand confirmed on the basis of unjust enrichment (and related denial of exemption) was set aside, and the appeal was allowed with consequential relief. en-us Thu, 13 Apr 2000 00:00:00 +0530 Sat, 03 Jan 2026 12:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50256 Whether recovery of an allegedly erroneous refund could be sustained solely through a s. 11A show cause notice without first challenging the refund sanction order was the dominant issue. The Tribunal held that where refund has been granted by an adjudication order, the Department must simultaneously invoke s. 11A for recovery and s. 35E(2) to get the earlier refund order reviewed/set aside; absent an appeal/review under s. 35E(2), a standalone s. 11A notice is invalid and cannot reopen the concluded refund. Consequently, the demand confirmed on the basis of unjust enrichment (and related denial of exemption) was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 13 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50256