https://www.taxtmi.com/caselaws?id=166069 For limitation under Rule 10 of the Central Excise Rules, the relevant date for recovery of refunded excise duty is the date on which the refund cheque or voucher is issued, not the date of encashment. On that basis, a show cause notice issued after the prescribed one-year period is time-barred and cannot sustain a demand for recovery of the refunded amount. en-us Fri, 04 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 11:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166069 For limitation under Rule 10 of the Central Excise Rules, the relevant date for recovery of refunded excise duty is the date on which the refund cheque or voucher is issued, not the date of encashment. On that basis, a show cause notice issued after the prescribed one-year period is time-barred and cannot sustain a demand for recovery of the refunded amount. Case-Laws Central Excise Fri, 04 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166069