https://www.taxtmi.com/caselaws?id=51173 A refund claim arising from re-entry and remodelling of machinery was treated as within time where it was filed after completion of remodelling and within the relevant period. Recovery of a sanctioned refund through a review order was considered unsustainable because an alleged erroneous refund required proper proceedings, notice, and compliance with limitation, and the earlier order had gone beyond the show cause notice. The matter was therefore sent back for fresh adjudication by the original authority with an opportunity to produce evidence. en-us Thu, 31 Jan 2002 00:00:00 +0530 Thu, 23 Sep 2010 11:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51173 A refund claim arising from re-entry and remodelling of machinery was treated as within time where it was filed after completion of remodelling and within the relevant period. Recovery of a sanctioned refund through a review order was considered unsustainable because an alleged erroneous refund required proper proceedings, notice, and compliance with limitation, and the earlier order had gone beyond the show cause notice. The matter was therefore sent back for fresh adjudication by the original authority with an opportunity to produce evidence. Case-Laws Central Excise Thu, 31 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51173