https://www.taxtmi.com/caselaws?id=44263 Recovery of proforma credit allowed under Rule 56A(2) was governed by the special limitation in Rule 56A(5), not by Section 11A of the Central Excises and Salt Act, 1944, where the credit had been granted due to a tariff misclassification by excise authorities. The limitation period ran from the date the credit was allowed, because the case fell within credit granted through error or mis-construction on the part of an officer. A later refund order in favour of the supplier did not extend or reset time. The show-cause notice was therefore time-barred, and the reference was answered in favour of the assessee. en-us Wed, 05 Jul 1995 00:00:00 +0530 Fri, 25 Jun 2010 11:27:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44263 Recovery of proforma credit allowed under Rule 56A(2) was governed by the special limitation in Rule 56A(5), not by Section 11A of the Central Excises and Salt Act, 1944, where the credit had been granted due to a tariff misclassification by excise authorities. The limitation period ran from the date the credit was allowed, because the case fell within credit granted through error or mis-construction on the part of an officer. A later refund order in favour of the supplier did not extend or reset time. The show-cause notice was therefore time-barred, and the reference was answered in favour of the assessee. Case-Laws Central Excise Wed, 05 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44263