https://www.taxtmi.com/caselaws?id=308153 Rebate under a duty notification is confined to the duty actually paid or payable, so excess rebate could be recovered from the assessee. Where the rebate was sanctioned provisionally with an express condition for adjustment on final clearance and the assessee undertook to refund any excess, the sanction was not final and the recovery demand was not time-barred. A notice founded on the notification and the trade notice governing provisional rebate was not without jurisdiction merely because an audit objection prompted the demand. The excess rebate recovery was sustained and the appeal was dismissed. 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 Rebate under a duty notification is confined to the duty actually paid or payable, so excess rebate could be recovered from the assessee. Where the rebate was sanctioned provisionally with an express condition for adjustment on final clearance and the assessee undertook to refund any excess, the sanction was not final and the recovery demand was not time-barred. A notice founded on the notification and the trade notice governing provisional rebate was not without jurisdiction merely because an audit objection prompted the demand. The excess rebate recovery was sustained and the appeal was dismissed. Case-Laws Central Excise Fri, 05 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=308153