https://www.taxtmi.com/caselaws?id=50324 Recovery of an alleged erroneous refund must be initiated by a timely show cause notice under Section 11A; without it, recovery is barred by limitation and cannot be sustained merely through review or appellate action. Where earlier appellate orders had set aside refund rejection and remanded the matter for grant of refund, the department could not later reopen the issue on fresh grounds against compliance orders passed in obedience to that final direction. The final appellate order having attained finality, such review-based challenge was not maintainable. The refund sanctions were therefore upheld and consequential relief followed. en-us Thu, 13 Jul 2000 00:00:00 +0530 Sat, 21 Aug 2010 11:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50324 Recovery of an alleged erroneous refund must be initiated by a timely show cause notice under Section 11A; without it, recovery is barred by limitation and cannot be sustained merely through review or appellate action. Where earlier appellate orders had set aside refund rejection and remanded the matter for grant of refund, the department could not later reopen the issue on fresh grounds against compliance orders passed in obedience to that final direction. The final appellate order having attained finality, such review-based challenge was not maintainable. The refund sanctions were therefore upheld and consequential relief followed. Case-Laws Central Excise Thu, 13 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50324