https://www.taxtmi.com/caselaws?id=72072 Excess rebate paid on sugar exported without payment of duty was treated as an erroneous refund rather than a provisional payment, because there was no statutory basis for provisional refund and the department already knew the material facts from statutory records and monthly returns. On that footing, recovery was governed by the six-month limitation under Rule 10 of the Central Excise Rules, 1944. As the demand was raised beyond that period, it was held time-barred and the department's appeal failed. en-us Mon, 30 Sep 1985 00:00:00 +0530 Wed, 11 May 2011 13:29:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72072 Excess rebate paid on sugar exported without payment of duty was treated as an erroneous refund rather than a provisional payment, because there was no statutory basis for provisional refund and the department already knew the material facts from statutory records and monthly returns. On that footing, recovery was governed by the six-month limitation under Rule 10 of the Central Excise Rules, 1944. As the demand was raised beyond that period, it was held time-barred and the department's appeal failed. Case-Laws Central Excise Mon, 30 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72072