https://www.taxtmi.com/caselaws?id=72975 Rebate credited in a personal ledger account for excess sugar production was treated as an advance refund of duty, since it was granted before actual duty payment and formed part of the concessional rebate scheme, bringing it within Rule 10 of the Central Excises Rules, 1944. The text also notes that a recovery demand for excess rebate may be tested on limitation even at the appellate stage; because the notices were issued years after the rebate period and the adjustment dates needed verification, the matter was remitted for de novo consideration on limitation, with the merits left open. The commentary records a majority view, along with a separate dissent supporting retention of the rebate. en-us Thu, 14 May 1987 00:00:00 +0530 Thu, 26 May 2011 12:51:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72975 Rebate credited in a personal ledger account for excess sugar production was treated as an advance refund of duty, since it was granted before actual duty payment and formed part of the concessional rebate scheme, bringing it within Rule 10 of the Central Excises Rules, 1944. The text also notes that a recovery demand for excess rebate may be tested on limitation even at the appellate stage; because the notices were issued years after the rebate period and the adjustment dates needed verification, the matter was remitted for de novo consideration on limitation, with the merits left open. The commentary records a majority view, along with a separate dissent supporting retention of the rebate. Case-Laws Central Excise Thu, 14 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72975