Fag Precision Bearings Ltd. vs Commissioner Of C. Ex. And Customs on 27 January, 1998
7. Shri V.H. Shah, the ld. Counsel for die assessee appeal M/s. Fag Precision Bearings Ltd. relied upon the Tribunal decision in the case of Sree Digirijay Cement Co. Ltd. and contended that the Commissioner (Appeals) has rightly followed the ratio of the said decision to hold that notice under Section 11A is an essential condition for recovery of erroneous refund and the Department cannot set right this requirement by taking action under Section 35E.