2016 (7) TMI 636

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....ppellant Shri J.V.S.Chakravarthy,  AR for the  Respondent ORDER The issues being same, the appeals are disposed by this common order. The question for consideration in this appeal is whether refund already granted by the adjudicating authority can be recovered by issuing a show cause notice, without filing appeal challenging the order of adjudicating authority sanctioning the re....

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....    4.  The learned AR Shri J.V.S.Chakravarthy supported the findings in the impugned order. He adverted to Section 11 A of the Central Excise Act,  1944 and contended that a show cause notice can be issued where any duty of excise has not been levied or paid or has been short levied or erroneously refunded. That the sanctioned refund was an erroneous refund and therefo....

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....rder. The learned counsel draw support from the ratio laid in the case of M/s Eveready Industries India Ltd Vs Cestat, Chennai 2016-TIOL-676 HC-Mad-Cx. 6.  The issue that came up for consideration in the said case before the Hon'ble High Court was whether department can recover refund by invoking provisions of Section 11 A without exercising the power of review under Section 35 E and the o....