Excise Office Cannot Reopen Investigation or Deny Benefits After Eligibility Certificate Issued, Lacks Jurisdiction.

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....Recovery of erroneous refund - cancellation of eligibility certificate - where the Committee already applied its mind before issuing the certificate and nearly took one year to grant the same after seeking full verification report from the jurisdictional excise office, the jurisdictional excise office including investigating agency has no jurisdiction whatsoever to initiate fresh inquiry and deny the benefit of notification.....