Refund limitation under central excise follows initial duty payment unless clearances were under valid provisional assessment.

A refund claim arising from a later reduction in price is computed from the date of initial duty payment under Section 11B unless the clearances were made under a valid provisional assessment. The Tribunal held that no order under Rule 9B of the Central Excise Rules, 1944, or Rule 7 of the Central Excise Rules, 2002, existed, and an earlier order discontinuing provisional assessment meant the assessee could not rely on provisional or deemed provisional assessment. Because the limitation period was not shifted by the later price reduction, the refund claim was time-barred.

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Issues: Whether the refund claim was barred by limitation under Section 11B of the Central Excise Act, 1944, and whether the clearances could be treated as provisional or deemed provisional so as to shift the relevant date for limitation.

Analysis: The refund arose from a later reduction in price after clearances. The Tribunal held that limitation had to be computed from the date of payment of duty at the time of initial clearance unless the clearances were made under a valid provisional assessment. No order under Rule 9B of the Central Excise Rules, 1944 or Rule 7 of the Central Excise Rules, 2002 existed, and the prior order discontinuing provisional assessment showed that the appellant could not claim provisional or deemed provisional assessment. In the absence of provisional assessment, the later price reduction could not extend the limitation period for refund.

Conclusion: The refund claim was time-barred, and the appeal was rejected.

Ratio Decidendi: A refund claim based on subsequent reduction in price is governed by the date of initial duty payment unless the clearances were made under a valid provisional assessment authorised by law.

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