2023 (12) TMI 1290

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...., Member (Technical) For the Appellant : Shri S.K. Malhotra, Chartered Accountant. For the Respondent : Shri Rajeev Gupta, Shri Aneesh Dewan and Shri Shivam Syal, Authorised Representatives ORDER PER: P. ANJANI KUMAR The appeal is filed by M/s Alu Bond Enterprises against the OIA dated 31.12.2015 vide which learned Commissioner (Appeals) upheld the order dated 11.03.2015 passed by A....

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....cision of this Bench in the case of M/s Ravi Crop Science vide Final Order No.60486-60487/2023 dated 11.10.2023 following the jurisdictional High Court of J&K in the case of Krishi Rasayan Exports Ltd. (CEA 06/2018) wherein it was held that Section 11A does not empower any authority to declare any refund to be "erroneous" though it empowers proper officer to recover erroneous refund. He further su....

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....f excise duty claimed by an assessee and sanctioned by the competent Authority vide its order under Notification No. 56 of 2002-CE which order has attained finality as not having been challenged before any appellate or revisional authority under the Excise Act cannot be termed as 'erroneous refund' and recovered by resort to section 11A of the Act. The extended period of limitation as prov....