Court Rules Section 11A Inapplicable for Erroneous Refund Recovery; Exemption Notification Misuse Alleged, Demand for Duty and Interest Dismissed.

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....Recovery of erroneous refund / irregular Cenvat credit availed - Demand of duty with interest - allegation of misuse of Area based exemption - On examination of provision of section 11A of Central Excise Act, it clearly shows that the case at hand, is not one concerning conditions as given in section11A, but the issue concerns refunds made purportedly under the entitlements claimed by the respondent under the exemption notification, which, the Appellant/Revenue seeks to recover by taking recourse to section 11A which is not admissible. - HC....