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TMI Blog2017 (5) TMI 1383X X X X Extracts X X X X X X X X Extracts X X X X ..... ment, the department took 3 years to issue the SCN, which was issued on 17.10.2011 - Since the appellant disclosed the fact about taking re-credit, there is absolutely no suppression of the fact on part of the appellant - SCN issued after 3 years is clearly time barred - appeal allowed on the ground of limitation - decided in favor of appellant. - E/1281/12 - A/87147/17/SMB - Dated:- 25-4-2017 - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t approached the Department for rebate/re-credit of duty. The appellant was directed to submit an undertaking to the effect that no claim for rebate would be filed in respect of such export or availing re-credit of the duty paid. Accordingly, the appellant submitted an undertaking as required by the Department. In spite of submitting the said application and regular correspondence and personal vis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records. I find that on observation of the fact and circumstances, case can be disposed of on limitation itself. I find that the appellant paid the duty on export clearance, which they were not supposed to pay. They were pursuing for re-credit/rebate to the department, which was not considered. Therefore after a substantial period, they have suo moto taken re-credit and the same was intimated vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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