https://www.taxtmi.com/caselaws?id=73205 A demand for reversal of credit under Notification No. 201/79-C.E. was treated as recoverable only through Section 11A of the Central Excises and Salt Act, so limitation applied. The Tribunal's earlier view that erroneous availment or recovery of set-off under the notification falls within Section 11A was followed, and the demand could not be sustained as time-barred. On the notification's appendix, paragraph 3 applied only where duty on inputs was actually varied by refund or recovery from the input manufacturer; because no refund had in fact been granted, that condition was absent. The matter also did not fit paragraph 4 as an independently wrong initial availment. en-us Mon, 27 Jul 1987 00:00:00 +0530 Mon, 30 May 2011 12:31:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73205 A demand for reversal of credit under Notification No. 201/79-C.E. was treated as recoverable only through Section 11A of the Central Excises and Salt Act, so limitation applied. The Tribunal's earlier view that erroneous availment or recovery of set-off under the notification falls within Section 11A was followed, and the demand could not be sustained as time-barred. On the notification's appendix, paragraph 3 applied only where duty on inputs was actually varied by refund or recovery from the input manufacturer; because no refund had in fact been granted, that condition was absent. The matter also did not fit paragraph 4 as an independently wrong initial availment. Case-Laws Central Excise Mon, 27 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73205