Department Can Appeal Assistant Commissioner's Refund Order u/s 35 of Central Excise Act 1944.

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....Recovery of erroneous refund - If the department was aggrieved by the refund order passed by the Assistant Commissioner, it was open for the department to file appeal against such order as is provided in Section 35 of the Central Excise Act, 1944. - Section 11A of the Central Excise Act does not authorize the Assistant Commissioner to revise or review his own order. - HC....