Central Excise Act, 1944 with Section 35E Archives

Supreme Court settles recovery of erroneous refunds under Central Excise Act: Commissioner of Central Excise vs. M/s Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (24 March 2023)

Supreme Court clarifies recovery of erroneous refunds under Central Excise Act Date of the Judgment: 24 March 2023 Citation: 2023 INSC 254 Judges: M. R. Shah, J. and Krishna Murari, J. Can the tax authorities recover an erroneous refund of excise duty without issuing a separate notice under Section 11A of the Central Excise Act, […]

Supreme Court clarifies the necessity of Section 11A notice for recovery of erroneous excise duty refunds when reviewed under Section 35E: Commissioner of Central Excise vs. Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (24 March 2023)

March 24, 2023 / Central Excise Act, 1944, Central Excise Act, 1944 with Section 11A, Central Excise Act, 1944 with Section 11B, Central Excise Act, 1944 with Section 35E, Judges, Krishna Murari, M. R. Shah

Supreme Court Clarifies Recovery of Erroneous Excise Duty Refunds: Commissioner of Central Excise vs. Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (2023) LEGAL ISSUE: Whether a separate notice under Section 11A of the Central Excise Act, 1944 is required for the recovery of an erroneously refunded excise duty when the refund order is reviewed under

Supreme Court clarifies the necessity of Section 11A notice for recovery of erroneous excise duty refunds when reviewed under Section 35E: Commissioner of Central Excise vs. Morarjee Gokuldas Spg. & Wvg. Co. Ltd. (24 March 2023) Read Post »