https://www.taxtmi.com/caselaws?id=80183 Recovery of excess PLA credit was held unsustainable because the demand was issued by letter rather than by a show cause notice under the excise rules. No provisional assessment under Rule 9B, or order making the sanction provisional, was shown on record, and the assessee had given no undertaking to refund any excess amount, making estoppel-based reliance inapplicable. The Tribunal also treated the prescribed procedure and limitation period as mandatory for such recovery, and the demand was therefore found invalid in favour of the assessee. en-us Thu, 19 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 12:26:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80183 Recovery of excess PLA credit was held unsustainable because the demand was issued by letter rather than by a show cause notice under the excise rules. No provisional assessment under Rule 9B, or order making the sanction provisional, was shown on record, and the assessee had given no undertaking to refund any excess amount, making estoppel-based reliance inapplicable. The Tribunal also treated the prescribed procedure and limitation period as mandatory for such recovery, and the demand was therefore found invalid in favour of the assessee. Case-Laws Central Excise Thu, 19 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80183