| Date: |
23-07-2002
|
| Notification No: |
Central Excise Circular No 647/2002
|
| Issuing Authority: |
Central Excise
|
| Type: |
Circular
|
| File No: |
|
| Subject: |
Regarding Section 11A of the Central Excise Act, 1944 – Time bar, whether Applicable in Recovery of Erroneous Refund
|
|
Regarding Section 11A of the Central Excise Act, 1944 � Time bar,
whether Applicable in Recovery of Erroneous Refund
Central
Excise Circular No. 647 dated 23rd July 2002
I
am directed to say that doubts were persisting as to whether the time bar u/s
11A of Central Excise Act, 1944 will be applicable in cases of consequential
recovery of erroneous refund or not.
2.
The Hon�ble Supreme Court, in Civil Appeal No. 2178-79/2001 in case of
CCE, Shillong VS, Woodcrafts Products Ltd. has held in its judgement dated
09-04-2002 [*2002 (143) ELT 247 (SC)] that in case of consequential refunds, the
time bar u/s 11A of Central Excise Act, 1944 will not be applicable for recovery
of refunded amount if the issue is finally decided in favour of the Department.
3.
Board�s Circular No. 572/9/2001-CX, dated 22-2-2001 may also be
referred to in this context.
4.
This may be brought to the notice of field formations.
5.
Hindi version will follow.
6.
Receipt of this circular may please be acknowledged.
|
|
|