https://www.taxtmi.com/caselaws?id=75465 Under Rule 16(1), credit of duty is governed by the duty actually paid at the time of the original removal, so Special Excise Duty remained admissible when the returned goods came back to the factory. The credit could not be denied merely because the goods were exempt when returned, and the denial was unsustainable. On limitation, the assessee had disclosed receipt of the returned goods and filed the relevant returns, so there was no suppression or mala fide intent to justify the extended period. The demand was time-barred and the penalty was not leviable. en-us Wed, 08 Jul 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75465 Under Rule 16(1), credit of duty is governed by the duty actually paid at the time of the original removal, so Special Excise Duty remained admissible when the returned goods came back to the factory. The credit could not be denied merely because the goods were exempt when returned, and the denial was unsustainable. On limitation, the assessee had disclosed receipt of the returned goods and filed the relevant returns, so there was no suppression or mala fide intent to justify the extended period. The demand was time-barred and the penalty was not leviable. Case-Laws Central Excise Wed, 08 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75465