https://www.taxtmi.com/caselaws?id=73509 A demand to recover rebate already sanctioned and credited was treated as a claim for refund of duty and held time-barred under the Central Excise limitation provisions because it was raised after a long interval. The proceedings were also found defective because they were initiated straightaway by a demand document without a show cause notice. The plea of suppression of facts failed since the exports were not clandestine, had taken place under departmental supervision, and were supported by prescribed documentation. On these grounds, the department's appeal failed and the setting aside of the demand was sustained. en-us Fri, 05 Feb 1988 00:00:00 +0530 Wed, 01 Jun 2011 15:00:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73509 A demand to recover rebate already sanctioned and credited was treated as a claim for refund of duty and held time-barred under the Central Excise limitation provisions because it was raised after a long interval. The proceedings were also found defective because they were initiated straightaway by a demand document without a show cause notice. The plea of suppression of facts failed since the exports were not clandestine, had taken place under departmental supervision, and were supported by prescribed documentation. On these grounds, the department's appeal failed and the setting aside of the demand was sustained. Case-Laws Central Excise Fri, 05 Feb 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73509