https://www.taxtmi.com/caselaws?id=73825 Recovery of excess rebate on sugar was governed by Rule 10, not Rule 9-B, because the matter was not one of provisional assessment. In the absence of suppression of facts or other circumstances attracting the extended period, only the normal six-month limitation applied. A rebate adjusted in the personal ledger account was treated as a refund of duty, and recovery of an excess rebate granted by mistake in construing the notification therefore had to be initiated within that normal period. As the show cause notice was issued beyond limitation, the demand was barred and unsustainable in law. en-us Thu, 12 Dec 1985 00:00:00 +0530 Fri, 03 Jun 2011 17:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73825 Recovery of excess rebate on sugar was governed by Rule 10, not Rule 9-B, because the matter was not one of provisional assessment. In the absence of suppression of facts or other circumstances attracting the extended period, only the normal six-month limitation applied. A rebate adjusted in the personal ledger account was treated as a refund of duty, and recovery of an excess rebate granted by mistake in construing the notification therefore had to be initiated within that normal period. As the show cause notice was issued beyond limitation, the demand was barred and unsustainable in law. Case-Laws Central Excise Thu, 12 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73825