https://www.taxtmi.com/caselaws?id=166720 An adjustment of duty in a Personal Ledger Account made pursuant to a rebate claim was treated as a refund of duty, so recovery was governed by Rule 10 of the Central Excise Rules. Rule 10A could not be invoked on these facts because the demand arose from the Department's view that the rebate had been mistakenly allowed due to an erroneous interpretation of the notification. As Rule 10 imposed a one-year limitation and the notice was issued nearly four years after the adjustment, the show cause notice was held time-barred and unsustainable in favour of the assessee. en-us Mon, 22 Aug 1983 00:00:00 +0530 Sat, 01 Nov 2014 12:47:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166720 An adjustment of duty in a Personal Ledger Account made pursuant to a rebate claim was treated as a refund of duty, so recovery was governed by Rule 10 of the Central Excise Rules. Rule 10A could not be invoked on these facts because the demand arose from the Department's view that the rebate had been mistakenly allowed due to an erroneous interpretation of the notification. As Rule 10 imposed a one-year limitation and the notice was issued nearly four years after the adjustment, the show cause notice was held time-barred and unsustainable in favour of the assessee. Case-Laws Central Excise Mon, 22 Aug 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166720