https://www.taxtmi.com/caselaws?id=466625 Under the area-based exemption notification, an assessee entitled to self-credit of duty paid in cash after utilising CENVAT credit was found not liable to recovery on a delayed demand. Regular ER-1 returns, filed in manual and electronic form, and departmental verification certificates showed that the self-credit claim was already within the department's knowledge. On those facts, the Tribunal held that the recovery claim was time-barred and that the extended period of limitation could not be invoked, making the demand unsustainable. 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 Under the area-based exemption notification, an assessee entitled to self-credit of duty paid in cash after utilising CENVAT credit was found not liable to recovery on a delayed demand. Regular ER-1 returns, filed in manual and electronic form, and departmental verification certificates showed that the self-credit claim was already within the department's knowledge. On those facts, the Tribunal held that the recovery claim was time-barred and that the extended period of limitation could not be invoked, making the demand unsustainable. Case-Laws Central Excise Tue, 11 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=466625