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<h1>Appeal dismissed for late refund claim on duty paid; Provisional assessments rejected.</h1> <h3>AK KACHOLIA Versus COMMISSIONER OF CENTRAL EXCISE, BHOPAL</h3> The appeal was rejected as the refund claim for duty paid on testing charges was filed beyond the six-month limit, breaching Section 11A of the Central ... Refund - Limitation - Duty paid on testing charges The appellants filed a refund claim for duty paid on testing charges, which was rejected as time-barred. The claim was filed beyond six months of payment, violating Section 11A of Central Excise Act, 1944. The argument of provisional assessments was deemed untenable as no duty was liable on testing charges. The appeal was rejected.