2005 (6) TMI 39

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....on 11A of the Central Excise Act, 1944 [for short, the Act], proposing recovery of certain amount for the reason that it had been erroneously refunded to the petitioner. 2.The petitioner has approached this Court questioning the legality of such a notice on the premise that the refund itself has been given to the petitioner in terms of the directions issued by the Appellate Commissioner in an a....

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....s nature i.e. the refund being only as a consequence of an order/direction issued by the Appellate Authority, as a quasi-judicial functionary, any recovery of amount can only be if the order is again modified further in the appeal proceedings and not otherwise and even in such an event, the amount can be recovered as a consequential action and not independently, respondents have realized the futil....