Limitation bars refund of duty on testing charges where no provisional assessment existed and the claim was filed late.

A refund claim for duty paid on testing charges was held time-barred because the application was filed beyond six months from the dates of payment. The plea that the assessment was provisional was rejected: the goods were received only for testing under Rule 57F(3) of the Central Excise Rules, 1944, no manufacturing activity was involved, no duty was otherwise payable on the testing charges, and there was no departmental assessment capable of being treated as provisional. The appeal therefore failed.

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Issues: Whether the refund claim for duty paid on testing charges was barred by limitation and whether the assessment could be treated as provisional.

Analysis: The refund application was filed beyond six months from the dates of payment of duty and was therefore time-barred under the limitation provision applicable to excise refunds. The plea of provisional assessment was rejected because the goods were received only for testing under Rule 57F(3) of the Central Excise Rules, 1944, no manufacturing activity was involved, no duty was otherwise payable on the testing charges, and there was no departmental assessment on which a provisional character could be based.

Conclusion: The refund claim was barred by limitation, the assessment was not provisional, and the appeal failed.

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