https://www.taxtmi.com/caselaws?id=166107 Recovery of an erroneous refund was held to be within limitation because the earlier Assistant Collector order concerned an earlier duty period and did not determine the later refund period. For limitation purposes, the relevant event was the sanction and payment of the refund, not the prior order on a different period. As revisionary proceedings were started within one year of the decision and within six months of the erroneous refund payment, the statutory review and recovery action was maintainable and the limitation objection failed. en-us Wed, 30 Mar 1983 00:00:00 +0530 Mon, 25 Aug 2014 18:47:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166107 Recovery of an erroneous refund was held to be within limitation because the earlier Assistant Collector order concerned an earlier duty period and did not determine the later refund period. For limitation purposes, the relevant event was the sanction and payment of the refund, not the prior order on a different period. As revisionary proceedings were started within one year of the decision and within six months of the erroneous refund payment, the statutory review and recovery action was maintainable and the limitation objection failed. Case-Laws Central Excise Wed, 30 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166107