https://www.taxtmi.com/caselaws?id=50866 Recovery of an erroneous refund must follow the prescribed statutory route: the earlier refund order must first be effectively challenged, and proceedings under section 11D are not a substitute for action under section 11A read with section 35E(2). In the absence of suppression or misstatement, the normal limitation period applies to recovery proceedings, so a notice issued several years after the refund or re-credit is time-barred. The Tribunal therefore treated the recovery action as unsustainable and the delayed notice as barred by limitation. en-us Wed, 22 Aug 2001 00:00:00 +0530 Fri, 17 Sep 2010 18:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50866 Recovery of an erroneous refund must follow the prescribed statutory route: the earlier refund order must first be effectively challenged, and proceedings under section 11D are not a substitute for action under section 11A read with section 35E(2). In the absence of suppression or misstatement, the normal limitation period applies to recovery proceedings, so a notice issued several years after the refund or re-credit is time-barred. The Tribunal therefore treated the recovery action as unsustainable and the delayed notice as barred by limitation. Case-Laws Central Excise Wed, 22 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50866