https://www.taxtmi.com/caselaws?id=167585 Recovery of an erroneous central excise refund had to be pursued under the limitation provision applicable to recovery from the claimant, not under the inapplicable refund provisions. Rule 10-A was held inapplicable because the refund had been granted by error, bringing the matter within Rule 10, which prescribed a one-year period. Rule 11 was also inapplicable as it governed refunds to a claimant rather than recovery from a claimant. As the show-cause notice was issued beyond the permissible period, the demand for excess refund recovery was time-barred and the order of the Assistant Collector was set aside. en-us Tue, 06 Jan 1976 00:00:00 +0530 Thu, 25 Dec 2014 14:40:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167585 Recovery of an erroneous central excise refund had to be pursued under the limitation provision applicable to recovery from the claimant, not under the inapplicable refund provisions. Rule 10-A was held inapplicable because the refund had been granted by error, bringing the matter within Rule 10, which prescribed a one-year period. Rule 11 was also inapplicable as it governed refunds to a claimant rather than recovery from a claimant. As the show-cause notice was issued beyond the permissible period, the demand for excess refund recovery was time-barred and the order of the Assistant Collector was set aside. Case-Laws Central Excise Tue, 06 Jan 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167585