https://www.taxtmi.com/caselaws?id=42255 Where no express permission under Rule 56A(2) of the Central Excise Rules, 1944 had been granted, credit taken while the application was pending was only provisional. On refusal of permission, duty could be recovered under the proviso to Rule 56A(2A), and that recovery mechanism operated independently of Rule 56A(5). Accordingly, the six-month limitation in Rule 56A(5) did not govern such a demand. Mere acceptance of documents, approval of classification, or clearance of goods did not amount to permission under Rule 56A(2), and provisional assessment under Rule 9B was distinguished as separate from recovery under Rule 56A(2A). en-us Tue, 05 Apr 1988 00:00:00 +0530 Thu, 10 Jun 2010 11:06:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42255 Where no express permission under Rule 56A(2) of the Central Excise Rules, 1944 had been granted, credit taken while the application was pending was only provisional. On refusal of permission, duty could be recovered under the proviso to Rule 56A(2A), and that recovery mechanism operated independently of Rule 56A(5). Accordingly, the six-month limitation in Rule 56A(5) did not govern such a demand. Mere acceptance of documents, approval of classification, or clearance of goods did not amount to permission under Rule 56A(2), and provisional assessment under Rule 9B was distinguished as separate from recovery under Rule 56A(2A). Case-Laws Central Excise Tue, 05 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42255