https://www.taxtmi.com/caselaws?id=73755 Recovery of an alleged erroneous excise refund under Section 35A was held subject to the limitation in Section 11A, computed from the date of the erroneous refund. The earlier refund was made on 17-10-1980, but the recovery notice was issued only on 15-9-1981, and the applicable notice period had to be tested against Section 11A as then in force. The contention that a longer one-year period continued to survive because Section 11A was not operative when the refund was made was rejected. The notice was therefore time-barred, the Collector's order was illegal, and recovery could not be sustained. en-us Fri, 13 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73755 Recovery of an alleged erroneous excise refund under Section 35A was held subject to the limitation in Section 11A, computed from the date of the erroneous refund. The earlier refund was made on 17-10-1980, but the recovery notice was issued only on 15-9-1981, and the applicable notice period had to be tested against Section 11A as then in force. The contention that a longer one-year period continued to survive because Section 11A was not operative when the refund was made was rejected. The notice was therefore time-barred, the Collector's order was illegal, and recovery could not be sustained. Case-Laws Central Excise Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73755