https://www.taxtmi.com/caselaws?id=394563 Extended period of limitation was held not invokable where the assessee's credit entitlement had already been considered for the same period and similarly placed assessees had been allowed the credit. The prior view that divergent stands taken by the Revenue in connected matters did not justify invoking the extended limitation period was applied, so the denial of credit was treated as time-barred and the impugned order was set aside in favour of the assessee. en-us Thu, 06 Feb 2020 00:00:00 +0530 Thu, 16 Apr 2020 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394563 Extended period of limitation was held not invokable where the assessee's credit entitlement had already been considered for the same period and similarly placed assessees had been allowed the credit. The prior view that divergent stands taken by the Revenue in connected matters did not justify invoking the extended limitation period was applied, so the denial of credit was treated as time-barred and the impugned order was set aside in favour of the assessee. Case-Laws Central Excise Thu, 06 Feb 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394563