https://www.taxtmi.com/caselaws?id=80307 In disputes over wrongful Modvat credit, Rule 57-I governs the disallowance or expunction of inadmissible credit, but recovery of duty after reversal or recovery through the RG 23A Part 2 account is treated as a proceeding under Section 11A of the Central Excise Act, 1944. On that basis, the limitation period in Section 11A applies to recovery action for wrong Modvat credit. The assessee's plea on limitation was upheld and the Revenue's challenge to the recovery was rejected. en-us Thu, 21 Dec 1989 00:00:00 +0530 Thu, 16 Jun 2011 10:25:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80307 In disputes over wrongful Modvat credit, Rule 57-I governs the disallowance or expunction of inadmissible credit, but recovery of duty after reversal or recovery through the RG 23A Part 2 account is treated as a proceeding under Section 11A of the Central Excise Act, 1944. On that basis, the limitation period in Section 11A applies to recovery action for wrong Modvat credit. The assessee's plea on limitation was upheld and the Revenue's challenge to the recovery was rejected. Case-Laws Central Excise Thu, 21 Dec 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80307