https://www.taxtmi.com/caselaws?id=87486 Recovery of Modvat refund under Rule 57F(3) and Notification No. 85/87 was treated as governed by a special, self-contained scheme with its own repayment safeguards and limitation. Because the notification required repayment of erroneous refund within six months and did not incorporate Section 11A, the general extended period for suppression could not be read into the scheme by implication. The show cause notice issued in 1993 for refunds relating to 1990-1991 was therefore held time-barred, and the impugned demand was set aside. en-us Fri, 24 Mar 1995 00:00:00 +0530 Tue, 06 Sep 2011 13:25:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87486 Recovery of Modvat refund under Rule 57F(3) and Notification No. 85/87 was treated as governed by a special, self-contained scheme with its own repayment safeguards and limitation. Because the notification required repayment of erroneous refund within six months and did not incorporate Section 11A, the general extended period for suppression could not be read into the scheme by implication. The show cause notice issued in 1993 for refunds relating to 1990-1991 was therefore held time-barred, and the impugned demand was set aside. Case-Laws Customs Fri, 24 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87486