2010 (1) TMI 1162

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Full Text of the Document

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....Respondent : Mr. A. M. Setha, Mr. R. B. Pardeshi ORDER Heard the learned Counsel appearing for the appellants. He submits that the refund in the sum of Rs. 25,000/- became  erroneous refund once the order granting refund is reversed by the higher forum as such issuance of show cause notice under under section 11A was necessary.   2. The Tribunal did not find favour with the above su....