https://www.taxtmi.com/caselaws?id=73484 Recovery of duty erroneously refunded under Notification No. 108/78-C.E. was held to be governed by the six-month limitation in Section 11A of the Central Excises and Salt Act, 1944. The rebate credited in the PLA was treated as a refund, so the relevant date for limitation was the date of that refund under Section 11A(3)(ii)(c), not the date of later clearances. A show cause notice issued beyond six months from the refund date was therefore time-barred, and the Department could not extend limitation by issuing a later notice. en-us Fri, 18 Dec 1987 00:00:00 +0530 Wed, 01 Jun 2011 13:03:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73484 Recovery of duty erroneously refunded under Notification No. 108/78-C.E. was held to be governed by the six-month limitation in Section 11A of the Central Excises and Salt Act, 1944. The rebate credited in the PLA was treated as a refund, so the relevant date for limitation was the date of that refund under Section 11A(3)(ii)(c), not the date of later clearances. A show cause notice issued beyond six months from the refund date was therefore time-barred, and the Department could not extend limitation by issuing a later notice. Case-Laws Central Excise Fri, 18 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73484