CIR NO.647/38/2002- CX, DT. 23/07/2002
- Document type
- Circular
- Reference no.
- I
- Dated
Section 11 A of the Central Excise Act, 1944- Time bar Whether applicable in recovery of erroneous refund
Section 11 A of the Central Excise Act, 1944- Time bar Whether applicable in recovery of erroneous refund-Reg.
- All Chief Commissioners of Central Excise
All Directors General
All Commissioners of Central Excise
All Commissioners of Central Excise (Appeals)
All Commissioners of Customs
The Comptroller & Auditor General of India
Chief Departmental Representative CEGAT
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 Honble Supreme Court in Civil Appeal No.2178-79/2001 in the case of CCE, Shillong Vs. Woodcrafts Products Ltd., has held in its judgment dated 09-04-2002 [*2002(143) ELT247(SC)] that in case of consequential refund 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. Boards Circular No.572/9/2001-CX dated 22-2-2001 may also be referred General Circular No. 7/2001 dated 28/2/2001 to in this context.
4. This may be brought to the notice of field formations.
Yours faithfully,
Sd/-
(Suraksha Katiyar)
Under Secretary to the Govt. of India
Tel.No. 309 2829