https://www.taxtmi.com/circulars?id=6937 The Board directs that recoveries under the Finance Act's recovery provision are governed by the Central Excise Act's time limit, following the Supreme Court's dismissal of the Department's appeal against a High Court decision that held such recoveries time barred. The materially identical recovery provision in the Finance Act attracts the same limitation rule mutatis mutandis, and refunds under that provision are governed by the Central Excise Act's refunds limitation rule; pending cases should be disposed of accordingly. en-us Wed, 27 Apr 1988 00:00:00 +0530 Wed, 08 Jul 2009 18:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6937 The Board directs that recoveries under the Finance Act's recovery provision are governed by the Central Excise Act's time limit, following the Supreme Court's dismissal of the Department's appeal against a High Court decision that held such recoveries time barred. The materially identical recovery provision in the Finance Act attracts the same limitation rule mutatis mutandis, and refunds under that provision are governed by the Central Excise Act's refunds limitation rule; pending cases should be disposed of accordingly. Circulars Central Excise Wed, 27 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6937