https://www.taxtmi.com/caselaws?id=48835 Rule 57E of the Central Excise Rules was treated as a self-contained provision governing variation of Modvat credit when duty on inputs is refunded or recovered from the input manufacturer. The six-month limitation in Section 11A of the Central Excises & Salt Act was held inapplicable because its scope covers non-levy, short-levy, non-payment, short-payment, and erroneous refund, not reversal of credit under Rule 57E. In the absence of an express limitation, the Department must still act within a reasonable period counted from the refund or recovery event. On the facts, a notice issued about 7 to 8 months later was regarded as within a reasonable time. en-us Tue, 02 May 2000 00:00:00 +0530 Fri, 24 May 2019 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48835 Rule 57E of the Central Excise Rules was treated as a self-contained provision governing variation of Modvat credit when duty on inputs is refunded or recovered from the input manufacturer. The six-month limitation in Section 11A of the Central Excises & Salt Act was held inapplicable because its scope covers non-levy, short-levy, non-payment, short-payment, and erroneous refund, not reversal of credit under Rule 57E. In the absence of an express limitation, the Department must still act within a reasonable period counted from the refund or recovery event. On the facts, a notice issued about 7 to 8 months later was regarded as within a reasonable time. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48835