https://www.taxtmi.com/caselaws?id=167578 A notification allowing recoupment of wrongly taken credit under the Central Excise framework was treated as self-contained and not subject to Section 11A, because the sum recoverable was a set-off of input duty rather than excise duty not levied, not paid, short levied, short paid, or erroneously refunded. The absence of any express time limit in the notification indicated that no limitation period was intended for recovery of such credit. Prima facie, Section 11A was therefore inapplicable and recovery was not time-barred under the notification. en-us Wed, 11 Sep 1985 00:00:00 +0530 Thu, 25 Dec 2014 12:13:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167578 A notification allowing recoupment of wrongly taken credit under the Central Excise framework was treated as self-contained and not subject to Section 11A, because the sum recoverable was a set-off of input duty rather than excise duty not levied, not paid, short levied, short paid, or erroneously refunded. The absence of any express time limit in the notification indicated that no limitation period was intended for recovery of such credit. Prima facie, Section 11A was therefore inapplicable and recovery was not time-barred under the notification. Case-Laws Central Excise Wed, 11 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167578