https://www.taxtmi.com/caselaws?id=72366 Erroneously availed excise credit used as a set-off against duty on finished goods was treated as recoverable as short levy under the statutory recovery machinery. The absence of any express time limit in the exemption notification did not displace the limitation under Section 11A, and the distinction between credit formally allowed and credit unilaterally taken was held immaterial for recovery. Because the notice was issued after the applicable limitation period, the demand was time-barred and the recovery could not be sustained, with relief following to the assessee. en-us Wed, 04 Jun 1986 00:00:00 +0530 Fri, 20 May 2011 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72366 Erroneously availed excise credit used as a set-off against duty on finished goods was treated as recoverable as short levy under the statutory recovery machinery. The absence of any express time limit in the exemption notification did not displace the limitation under Section 11A, and the distinction between credit formally allowed and credit unilaterally taken was held immaterial for recovery. Because the notice was issued after the applicable limitation period, the demand was time-barred and the recovery could not be sustained, with relief following to the assessee. Case-Laws Central Excise Wed, 04 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72366