Kirloskar Pneumatics Ltd. vs Collector Of Central Excise on 30 January, 1991
(a) It was pointed out by the Senior Counsel that the EA-2 application was misconceived. In a case of erroneous refund, only proceedings under Section 11A of the Act could be adopted. The procedure under Section 35E(2) was not available. Reference was made to judgments of this Hon'ble Tribunal in Universal Radiators v. Collector (supra) and Re-rolling Mills v. Collector [1989 (43) ELT 115].