https://www.taxtmi.com/caselaws?id=98532 The Tribunal held prima facie that a demand raised several years after credit was taken pursuant to departmental direction was vulnerable to limitation, because the matter appeared to concern recovery of an erroneously granted refund. It also found prima facie that Section 11D was not the proper provision for recovering the disputed amount, as the appellants' limitation objection had substance on the face of the record. On that basis, the stay petition was allowed unconditionally. en-us Tue, 22 May 2001 00:00:00 +0530 Fri, 20 Jan 2012 18:52:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98532 The Tribunal held prima facie that a demand raised several years after credit was taken pursuant to departmental direction was vulnerable to limitation, because the matter appeared to concern recovery of an erroneously granted refund. It also found prima facie that Section 11D was not the proper provision for recovering the disputed amount, as the appellants' limitation objection had substance on the face of the record. On that basis, the stay petition was allowed unconditionally. Case-Laws Central Excise Tue, 22 May 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98532