High Court Rules Initial Refunds Based on Apex Court Judgment Not Erroneous Despite Subsequent Judgment, Rejects Recovery u/s 11A.

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....Judicial Review of Show Cause Notice (SCN) - whether refunds granted earlier pursuant to the Judgment of the Apex Court can be considered to be refunds erroneously granted in view of the subsequent Judgment of the Apex Court - As such, the contention of the Department that the refunds granted earlier were erroneous and could be recovered under Section 11A cannot be accepted. - HC....