https://www.taxtmi.com/caselaws?id=76009 Prior to 6 October 1988, recovery of wrongly availed Modvat credit under Rule 57-I of the Central Excise Rules, 1944 was not governed by the limitation in Section 11A of the Central Excise Act, 1944, because that provision was inserted only on 6 October 1988. As the demand in question was raised in April 1987, before Section 11A existed, no statutory limitation applied to that recovery action for the relevant period. en-us Thu, 18 Mar 2010 00:00:00 +0530 Sat, 28 Aug 2010 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76009 Prior to 6 October 1988, recovery of wrongly availed Modvat credit under Rule 57-I of the Central Excise Rules, 1944 was not governed by the limitation in Section 11A of the Central Excise Act, 1944, because that provision was inserted only on 6 October 1988. As the demand in question was raised in April 1987, before Section 11A existed, no statutory limitation applied to that recovery action for the relevant period. Case-Laws Central Excise Thu, 18 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76009