https://www.taxtmi.com/caselaws?id=89412 For recovery of erroneous credit under Rule 57-I of the Central Excise Rules, 1944, the limitation period of six months was to be computed from the date the credit was actually taken. Filing of RT-12 returns or receipt of inputs did not shift the relevant date. The demand therefore had to be confined to credits taken within six months before the recovery action, and recovery beyond that period was time-barred. en-us Mon, 26 Oct 1998 00:00:00 +0530 Mon, 26 Sep 2011 18:38:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89412 For recovery of erroneous credit under Rule 57-I of the Central Excise Rules, 1944, the limitation period of six months was to be computed from the date the credit was actually taken. Filing of RT-12 returns or receipt of inputs did not shift the relevant date. The demand therefore had to be confined to credits taken within six months before the recovery action, and recovery beyond that period was time-barred. Case-Laws Central Excise Mon, 26 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89412