https://www.taxtmi.com/caselaws?id=166692 A demand for wrongly availed proforma credit was treated as one arising under Rule 56A(5) of the Central Excise Rules, 1944, even though it had been confirmed by reference to Rule 10A. Under Rule 56A(5), where credit is taken by error or inadvertence, notice must be served within six months from the date of such credit. The notice in this matter was served beyond that period, and there was no material to support extension of limitation to five years. The demand was therefore barred by limitation, and the appeal was allowed with refund payable if the amount had already been collected. en-us Wed, 06 Jul 1983 00:00:00 +0530 Fri, 31 Oct 2014 11:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166692 A demand for wrongly availed proforma credit was treated as one arising under Rule 56A(5) of the Central Excise Rules, 1944, even though it had been confirmed by reference to Rule 10A. Under Rule 56A(5), where credit is taken by error or inadvertence, notice must be served within six months from the date of such credit. The notice in this matter was served beyond that period, and there was no material to support extension of limitation to five years. The demand was therefore barred by limitation, and the appeal was allowed with refund payable if the amount had already been collected. Case-Laws Central Excise Wed, 06 Jul 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166692