https://www.taxtmi.com/caselaws?id=213569 Recovery of sanctioned rebate cannot invoke the extended limitation period where rebate claims disclosed duty payment, export, original packing, ARE-1 forms and supplier invoices, leaving no suppression or wilful misstatement. The recovery demand is therefore time-barred. Rebate already granted after verification cannot be recovered solely because the sanctioning officer was allegedly not the proper officer when duty payment and export remain undisputed. Such a jurisdictional irregularity is procedural and does not defeat an otherwise admissible substantive rebate. The revision application was allowed, the impugned order was set aside, and recovery proceedings were unsustainable. en-us Tue, 03 May 2011 00:00:00 +0530 Sat, 26 May 2012 07:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213569 Recovery of sanctioned rebate cannot invoke the extended limitation period where rebate claims disclosed duty payment, export, original packing, ARE-1 forms and supplier invoices, leaving no suppression or wilful misstatement. The recovery demand is therefore time-barred. Rebate already granted after verification cannot be recovered solely because the sanctioning officer was allegedly not the proper officer when duty payment and export remain undisputed. Such a jurisdictional irregularity is procedural and does not defeat an otherwise admissible substantive rebate. The revision application was allowed, the impugned order was set aside, and recovery proceedings were unsustainable. Case-Laws Central Excise Tue, 03 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213569