Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of Central Excise Act

CNH Industrial (India) Pvt. Ltd. Vs Commissioner of Central Excise (CESTAT Mumbai) Recovery based on erroneous refund unsustainable as adjudication taken place u/s. 11B of the Central Excise Act CESTAT Mumbai held that once the adjudication has taken place under section 11B of the Central Excise Act there cannot be recovery on claim of ‘erroneous refund’ under section 11A of the Central Excise Act. Facts- The main allegation on the appellant is that they have aided and abetted the Appellant 1 by willfully furnishing fraudulent documents so as to enable them file the refund claim. Further, ...