https://www.taxtmi.com/caselaws?id=72405 Excess rebate granted under an exemption notification was treated as an erroneous refund of duty, and recovery had to proceed under the excise statutory scheme. Where the Department invoked that scheme, it was bound by the limitation period prescribed in the Act. If it sought to avoid the statutory limitation, recovery could not be pursued by excise authorities under general law and would lie, if at all, only by civil suit, because quasi-judicial officers must act within the Act. On that basis, the demand in the manner adopted by the Department could not be sustained. en-us Thu, 07 Aug 1986 00:00:00 +0530 Thu, 19 May 2011 12:44:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72405 Excess rebate granted under an exemption notification was treated as an erroneous refund of duty, and recovery had to proceed under the excise statutory scheme. Where the Department invoked that scheme, it was bound by the limitation period prescribed in the Act. If it sought to avoid the statutory limitation, recovery could not be pursued by excise authorities under general law and would lie, if at all, only by civil suit, because quasi-judicial officers must act within the Act. On that basis, the demand in the manner adopted by the Department could not be sustained. Case-Laws Central Excise Thu, 07 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72405