Refunds Issued u/s 11B Cannot Be Revoked as "Erroneous Refunds" u/s 11A(1.

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....If an order of refund is passed after adjudication u/s 11B, the amount refunded will not fall under the category of "erroneous refund" so as to enable the order of refund to be revoked u/s 11A(1) - No recovery proceedings - HC....