https://www.taxtmi.com/caselaws?id=30616 Reversed credit could not be recredited or refunded where the record failed to establish the necessary correlation between the credit and the inputs allegedly used in manufacture, and the limitation plea was rejected because the later notice followed the earlier refund-related notices too closely. The duty demand to that extent was therefore sustained. Penalty and interest were not maintainable because the disputed duty had already been reversed before the show-cause notice, leaving no support for invoking the penal and interest provisions; those components were set aside. en-us Wed, 26 Mar 2008 00:00:00 +0530 Tue, 09 Sep 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30616 Reversed credit could not be recredited or refunded where the record failed to establish the necessary correlation between the credit and the inputs allegedly used in manufacture, and the limitation plea was rejected because the later notice followed the earlier refund-related notices too closely. The duty demand to that extent was therefore sustained. Penalty and interest were not maintainable because the disputed duty had already been reversed before the show-cause notice, leaving no support for invoking the penal and interest provisions; those components were set aside. Case-Laws Central Excise Wed, 26 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30616