https://www.taxtmi.com/caselaws?id=73811 Goods cleared without payment of duty remained excisable for computing the aggregate clearances under Notification No. 80/80-C.E., so the turnover ceiling was exceeded and the exemption was unavailable. The Tribunal also held that the show cause notice to recover the refund was within limitation, taking the relevant date as the actual date of refund and finding the notice issued within six months. It further held that the Assistant Collector had jurisdiction to issue the recovery notice, since prior grant or approval of the refund did not bar recovery of an erroneous refund under the statutory scheme. en-us Tue, 02 Aug 1988 00:00:00 +0530 Fri, 03 Jun 2011 16:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73811 Goods cleared without payment of duty remained excisable for computing the aggregate clearances under Notification No. 80/80-C.E., so the turnover ceiling was exceeded and the exemption was unavailable. The Tribunal also held that the show cause notice to recover the refund was within limitation, taking the relevant date as the actual date of refund and finding the notice issued within six months. It further held that the Assistant Collector had jurisdiction to issue the recovery notice, since prior grant or approval of the refund did not bar recovery of an erroneous refund under the statutory scheme. Case-Laws Central Excise Tue, 02 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73811