https://www.taxtmi.com/caselaws?id=72577 Recovery of varied proforma credit under the proviso to Rule 56A(2) was treated as a matter governed by the limitation in Rule 56A(5), because Section 11A applies to duties not levied, short levied, short paid, or erroneously refunded and not to recovery of credit adjusted under Rule 56A. On that basis, the relevant period ran from the refund to the supplier, and the notice dated 11-7-1984 was issued within six months, so the demand was not time-barred. The contrary view held Section 11A applicable and the notice barred, but the majority rejected that approach. en-us Thu, 25 Sep 1986 00:00:00 +0530 Fri, 20 May 2011 15:31:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72577 Recovery of varied proforma credit under the proviso to Rule 56A(2) was treated as a matter governed by the limitation in Rule 56A(5), because Section 11A applies to duties not levied, short levied, short paid, or erroneously refunded and not to recovery of credit adjusted under Rule 56A. On that basis, the relevant period ran from the refund to the supplier, and the notice dated 11-7-1984 was issued within six months, so the demand was not time-barred. The contrary view held Section 11A applicable and the notice barred, but the majority rejected that approach. Case-Laws Central Excise Thu, 25 Sep 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72577