https://www.taxtmi.com/caselaws?id=80446 Credit originally taken on duty-paid Malt Extract was held to become variable when the input later lost its dutiable character after refund to the supplier, because proviso 3 of Notification No. 201/79-C.E. required corresponding adjustment. Even so, the department's recovery claim remained a demand for reversal of credit and was therefore subject to the limitation period under Section 11A of the Central Excise Act, 1944. As the demand was raised beyond the applicable time limit, it was barred by limitation and the assessee succeeded. 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 Credit originally taken on duty-paid Malt Extract was held to become variable when the input later lost its dutiable character after refund to the supplier, because proviso 3 of Notification No. 201/79-C.E. required corresponding adjustment. Even so, the department's recovery claim remained a demand for reversal of credit and was therefore subject to the limitation period under Section 11A of the Central Excise Act, 1944. As the demand was raised beyond the applicable time limit, it was barred by limitation and the assessee succeeded. Case-Laws Central Excise Wed, 28 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80446