https://www.taxtmi.com/caselaws?id=80446 The Tribunal found that the demand for credit of duty availed by the appellants was time-barred under Section 11-A of the Central Excise Act. The situation was considered unique as the department was unaware of the exemption when the credit was initially allowed, and the appellants were not at fault for availing the credit on duty-paid inputs. The appeal succeeded based on the limitation provisions, with the Tribunal emphasizing that the demand should have been governed by the statute of limitations. en-us Wed, 28 Feb 1990 00:00:00 +0530 Thu, 16 Jun 2011 18:19:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80446 The Tribunal found that the demand for credit of duty availed by the appellants was time-barred under Section 11-A of the Central Excise Act. The situation was considered unique as the department was unaware of the exemption when the credit was initially allowed, and the appellants were not at fault for availing the credit on duty-paid inputs. The appeal succeeded based on the limitation provisions, with the Tribunal emphasizing that the demand should have been governed by the statute of limitations. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80446