https://www.taxtmi.com/caselaws?id=73142 Excess credit granted under a duty concession notification was treated as akin to a refund of duty, so recovery of the erroneous credit was held subject to the limitation bar applicable to duty recovery. Even though Rule 56AA(4) did not itself prescribe a limitation period, the Department could not recoup the credit dehors the statutory time limit under Section 11A of the Central Excises and Salt Act, 1944. The attempted recovery had to be tested as a duty recovery or short-levy matter, and the bar of limitation therefore applied. en-us Mon, 25 May 1987 00:00:00 +0530 Sat, 28 May 2011 13:14:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73142 Excess credit granted under a duty concession notification was treated as akin to a refund of duty, so recovery of the erroneous credit was held subject to the limitation bar applicable to duty recovery. Even though Rule 56AA(4) did not itself prescribe a limitation period, the Department could not recoup the credit dehors the statutory time limit under Section 11A of the Central Excises and Salt Act, 1944. The attempted recovery had to be tested as a duty recovery or short-levy matter, and the bar of limitation therefore applied. Case-Laws Central Excise Mon, 25 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73142