1985 (10) TMI 173 - AT - Central Excise

Demand - Show cause notice for recovery of excess production rebate erroneously granted on sugar exported

Summary

The department sought to restore a demand for central excise duty of Rs. 24,527.97, which was set aside by the Collector (Appeals) on the ground of time-bar. The department issued a show cause notice-cum-demand in 1982, but it was found to be long after the permitted time limit of six months set by Section 11A of the Central Excises and Salt Act, 1944. The Tribunal rejected the appeal, stating that there is no provision for provisional refund in central excise law and the time limit should apply for recovery.