Section 11A of Excise Act Can't Recover Finalized Refunds; Show Cause Notice Deemed Invalid.

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....Power to issue SCN - Recovery of erroneous refund with interest - It is more than apparent that section 11A of the Excise Act cannot be resorted to by the Department for recovery of duty which it believes was erroneously refunded if the order passed for refund of duty under section 11B of the Excise Act on an application filed for refund of duty attained finality for the simple reason that it cannot fall in the category of ‘duty erroneously refunded’ - The show cause notice dated 30.08.2017 seeking recovery of the duty refunded to the appellant is without jurisdiction. - AT....