Excise Duty Refund Finalized u/s 11B; No Appeal Filed, Department Cannot Use Section 11A to Recover.

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....Recovery of erroneous refund - the order for refund of the excise duty u/s 11B of the Act had attained finality - No appeal was filed against the order of refund - Thus, Section 11A cannot be resorted to by the Department for recovery of duty / refund.....