https://www.taxtmi.com/caselaws?id=41109 Recovery of an erroneous refund of rebate, including regulatory duty, was held to fall within Rule 10 of the Central Excise Rules, 1944. The Government of India noted that the amounts had already been refunded and later adjusted in the petitioners' PLA, so any demand for recovery had to comply with the limitation period under Rule 10. Rule 10A could not be used as a residual basis to sustain the recovery. Because the demands were issued beyond the prescribed period, they were treated as time-barred, and the revision applications were allowed with consequential relief. en-us Thu, 03 Jun 1976 00:00:00 +0530 Fri, 21 May 2010 11:02:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41109 Recovery of an erroneous refund of rebate, including regulatory duty, was held to fall within Rule 10 of the Central Excise Rules, 1944. The Government of India noted that the amounts had already been refunded and later adjusted in the petitioners' PLA, so any demand for recovery had to comply with the limitation period under Rule 10. Rule 10A could not be used as a residual basis to sustain the recovery. Because the demands were issued beyond the prescribed period, they were treated as time-barred, and the revision applications were allowed with consequential relief. Case-Laws Central Excise Thu, 03 Jun 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41109