https://www.taxtmi.com/caselaws?id=51008 Recovery of an alleged erroneous refund could not be sustained where the refund order issued by the Assistant Commissioner remained unchallenged and in force. The Tribunal held that a notice under Section 11A alone was insufficient to recover the amount; the proper course was to first set aside the refund order through the prescribed appellate or review mechanism under Section 35E(2). As no such action had been taken, the recovery proceedings were invalid, the demand was set aside, and relief followed in favour of the assessee. en-us Thu, 02 Aug 2001 00:00:00 +0530 Tue, 21 Sep 2010 13:36:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51008 Recovery of an alleged erroneous refund could not be sustained where the refund order issued by the Assistant Commissioner remained unchallenged and in force. The Tribunal held that a notice under Section 11A alone was insufficient to recover the amount; the proper course was to first set aside the refund order through the prescribed appellate or review mechanism under Section 35E(2). As no such action had been taken, the recovery proceedings were invalid, the demand was set aside, and relief followed in favour of the assessee. Case-Laws Central Excise Thu, 02 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51008