Refund limitation in provisional assessment runs from final adjustment, and refund grounds are not confined to the original basis of assessment.

In provisional assessment cases, the limitation period for a refund claim runs from the date of final adjustment after the duty is finally determined, not from the earlier provisional payment date. The explanation to Rule 11 was read as covering this situation even though it did not separately spell it out, so the refund time-limit had to be computed from finalisation of the assessment. The fact that the provisional assessment arose from valuation issues did not bar a refund claim based on rate of duty, because the rule fixes the limitation period and does not confine the grounds for refund. The refund claim was therefore within time and the rejection was unsustainable.

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Issues: Whether the refund claim was barred by limitation where the duty had been paid under provisional assessment and the claim was filed before finalisation of the assessment.

Analysis: The assessment records showed that the duty had been assessed provisionally and later finalised. In provisional assessment cases, the actual duty liability is determined only on finalisation, and the time-limit for refund must be computed from the date on which the duty is adjusted after such final determination. Rule 11 did not separately provide for this situation, but its explanation was read as applying the limitation period from the date of final adjustment in provisional assessment cases. The fact that the provisional assessment related to valuation did not exclude a refund claim based on rate of duty, since the rule fixes the time-limit and does not restrict the grounds on which refund may be sought.

Conclusion: The refund claim was within time and was not barred by limitation.

Final Conclusion: The rejection of the refund claim was unsustainable and the appeal succeeded with directions for refund.

Ratio Decidendi: In provisional assessment cases, limitation for refund runs from the date of final adjustment of duty after final determination, and the refund remedy is not confined to the particular basis on which provisional assessment was made.

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