2023 (4) TMI 1230

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Full Text of the Document

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....paal Singh, Advocate. For the Respondent : Mr. Jagmohan Bansal, Advocate. ORDER 1. The following substantial questions of law arise in the present matter:- (i) Whether the erroneous refund, which was sanctioned under Notification No. 56 of 2002-CE, can be recovered under Section 11-A of the Central Excise Act, 1944 by invocation of the extended period of limitation, where the ref....