https://www.taxtmi.com/caselaws?id=466625 Invocation of the extended period of limitation for recovery is unsustainable where refunds claimed by self-credit under an exemption notification were sanctioned or verified and were within the revenue's knowledge; accordingly, the order disallowing self-credit and confirming demand is set aside and the appeal allowed with consequential relief. The controlling principle is that prior sanction, verification and departmental awareness of refund claims preclude later reliance on an extended limitation period to recover those sanctioned refunds. en-us Tue, 11 Feb 2025 00:00:00 +0530 Sat, 14 Feb 2026 08:29:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=466625 Invocation of the extended period of limitation for recovery is unsustainable where refunds claimed by self-credit under an exemption notification were sanctioned or verified and were within the revenue's knowledge; accordingly, the order disallowing self-credit and confirming demand is set aside and the appeal allowed with consequential relief. The controlling principle is that prior sanction, verification and departmental awareness of refund claims preclude later reliance on an extended limitation period to recover those sanctioned refunds. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466625