Erroneous CENVAT Credit Refund: Specific Limitation Period Supersedes General Section 11A; SCN Issued After Six Months Time-Barred.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Recovery of erroneous refund of unutilized cenvat credit - period of limitation - when there is a limitation provided under the notification, the period mentioned under section 11A is not applicable - Issue of SCN beyond 6 months is time barred - AT....