(1.) WRIT petition challenging a notice issued under Section 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 appeal preferred by the petitioner and as a sequel to the order-in-appeal.
(3.) NOTICE had been issued to the respondents. Respondents have entered appearance through Sri veerendra Sharma, learned Central Government Standing Counsel.