https://www.taxtmi.com/caselaws?id=45411 Section 11A of the Central Excises and Salt Act, 1944 was held inapplicable to recovery action under Rule 57-I of the Central Excise Rules, 1944 for wrongly availed Modvat credit before 6-10-1988. The Court reasoned that Section 11A governs non-levy, short levy, short payment and erroneous refund, while Rule 57-I operated as a special Modvat mechanism for disallowance and reversal of incorrect credit. The general limitation period could not be read into the special scheme, and the later amendment to Rule 57-I was treated as prospective only. The demand for reversal of wrongly availed credit was therefore not barred by Section 11A. en-us Thu, 11 May 2000 00:00:00 +0530 Tue, 07 Oct 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45411 Section 11A of the Central Excises and Salt Act, 1944 was held inapplicable to recovery action under Rule 57-I of the Central Excise Rules, 1944 for wrongly availed Modvat credit before 6-10-1988. The Court reasoned that Section 11A governs non-levy, short levy, short payment and erroneous refund, while Rule 57-I operated as a special Modvat mechanism for disallowance and reversal of incorrect credit. The general limitation period could not be read into the special scheme, and the later amendment to Rule 57-I was treated as prospective only. The demand for reversal of wrongly availed credit was therefore not barred by Section 11A. Case-Laws Central Excise Thu, 11 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45411