https://www.taxtmi.com/caselaws?id=81851 The appeal was dismissed as the Department's claim to recover an erroneously refunded amount was barred by limitation under Section 11A of the Central Excises & Salt Act, 1944. The limitation period was deemed to start from the date of sanction and appropriation of the refund, which was 17-7-1987. Any subsequent clarificatory orders did not affect the starting point of the limitation period. Therefore, the Department's attempt to recover the amount was rejected due to being time-barred. en-us Tue, 28 Apr 1992 00:00:00 +0530 Wed, 29 Jun 2011 12:53:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81851 The appeal was dismissed as the Department's claim to recover an erroneously refunded amount was barred by limitation under Section 11A of the Central Excises & Salt Act, 1944. The limitation period was deemed to start from the date of sanction and appropriation of the refund, which was 17-7-1987. Any subsequent clarificatory orders did not affect the starting point of the limitation period. Therefore, the Department's attempt to recover the amount was rejected due to being time-barred. Case-Laws Central Excise Tue, 28 Apr 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81851