Erroneous Refund Recovery: Apply to Appellate Tribunal u/s 35E, Section 11A Invalid Post-Section 11B Adjudication.

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....Recovery of erroneously granted refund - The department, once the adjudication has taken place u/s 11B, cannot proceed to recover on the basis of “erroneous refund” u/s 11A so as to enable the refund order to be revoked, as the remedy lied u/s 35E for applying to the Appellate Tribunal for determination and not invoking Section 11A.....