https://www.taxtmi.com/caselaws?id=74689 The Tribunal ruled in favor of M/s. Re-Rolling Mills, holding that the appeal by the department against the refund granted was not time-barred. The Tribunal found that the demand for recovery was invalid as it was not made within the prescribed time limit under Section 11A. It was clarified that the time limit under Section 11A applies to demands for erroneously refunded money, and since no demand was issued within the specified timeframe, the order of the Appellate Collector was deemed incorrect and set aside. en-us Tue, 24 Mar 1987 00:00:00 +0530 Fri, 10 Jun 2011 13:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74689 The Tribunal ruled in favor of M/s. Re-Rolling Mills, holding that the appeal by the department against the refund granted was not time-barred. The Tribunal found that the demand for recovery was invalid as it was not made within the prescribed time limit under Section 11A. It was clarified that the time limit under Section 11A applies to demands for erroneously refunded money, and since no demand was issued within the specified timeframe, the order of the Appellate Collector was deemed incorrect and set aside. Case-Laws Central Excise Tue, 24 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74689