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Erroneous refund recovery allowed without extra notice if proceedings start within Section 35E timeframe under Central Excise Act.

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Full Text of the Document

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....Recovery of erroneous refund - Once the order in original sanctioning the refund came to be set aside in a proceeding under Section 35E of the Act and the proceedings under Section 35E was initiated within the time prescribed under Section 35E of the Act, thereafter there is no question of any further notice u/s 11A - SC....