https://www.taxtmi.com/caselaws?id=308153 The case involved a duty demand confirmation of excess rebate paid to the appellants under Notification 108/78. The excess rebate received on free sale sugar contravened the principle that exemption cannot exceed the leviable duty. The demand to recover the excess amount was confirmed and upheld, with the appellants failing to dispute the excess payment. The High Court ruled that the demand was not time-barred due to the provisional nature of the rebate sanction. The jurisdiction of the show cause notice was upheld, dismissing the appeal and emphasizing legal principles governing rebate payments and provisional sanctions. en-us Fri, 05 Feb 1999 00:00:00 +0530 Sat, 03 Jun 2023 12:50:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=308153 The case involved a duty demand confirmation of excess rebate paid to the appellants under Notification 108/78. The excess rebate received on free sale sugar contravened the principle that exemption cannot exceed the leviable duty. The demand to recover the excess amount was confirmed and upheld, with the appellants failing to dispute the excess payment. The High Court ruled that the demand was not time-barred due to the provisional nature of the rebate sanction. The jurisdiction of the show cause notice was upheld, dismissing the appeal and emphasizing legal principles governing rebate payments and provisional sanctions. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308153