SAMBU ELECTRICAL INDUSTRIES Vs. CCE

JUDGEMENT

(1.) THIS is an appeal against Order -in -Appeal No. 37/92 (M)(D) dated 30.9.1992 passed by Collector, Central Excise (Appeals), Madras wherein the department's appeal before the Ld. Collector against Order -in -Original No. 74/91 dated 3.10.1991 has been upheld.

(2.) HEARD Shri K. Mani, Ld. Consultant for appellants and Shri R. Victor Thiagaraj, Ld. S.D.R.

(3.) THE short point for consideration is whether erroneous refunds granted could be recovered by recourse to review under Section 35E of the Central Excise Act or whether it was necessary for the department to issue show cause notice demanding recovery of the erroneous refund under Section 11A of the Act within the time limits specified therein.