Excise Duty Refund Error? Authority Must Issue Show Cause Notice u/s 11A for Recovery, No Appeal Needed.

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....In case of erroneous refund of excise duty the competent authority shall issue show cause notice under Section 11 A, in which the assessee has to show cause as to why the aforesaid amount of refund, which is erroneously refunded, should not be recovered from him. In such a case, there is no question of filing any appeal, as appropriate remedy as provided under Section 11A is available..... - SC....