https://www.taxtmi.com/caselaws?id=72081 Recovery of rebate already granted on exported sugar was subject to the statutory limitation for erroneous payments. Because the export particulars were already in the department's records and the rebate had been granted after export, the payment could not be treated as a provisional refund to avoid limitation. The demand was governed by section 11A of the Central Excises and Salt Act, 1944, and the earlier analogous limitation under rule 10 of the Central Excise Rules, 1944; on that basis, the 1982 recovery notice was issued beyond time and could not be sustained. en-us Thu, 03 Oct 1985 00:00:00 +0530 Wed, 11 May 2011 15:32:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72081 Recovery of rebate already granted on exported sugar was subject to the statutory limitation for erroneous payments. Because the export particulars were already in the department's records and the rebate had been granted after export, the payment could not be treated as a provisional refund to avoid limitation. The demand was governed by section 11A of the Central Excises and Salt Act, 1944, and the earlier analogous limitation under rule 10 of the Central Excise Rules, 1944; on that basis, the 1982 recovery notice was issued beyond time and could not be sustained. Case-Laws Central Excise Thu, 03 Oct 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72081