Refund limitation under excise law runs from final assessment adjustment, making the assessee's refund claim timely.

Excess excise duty paid under provisional assessment was refundable on final adjustment under Rule 9B(5), and the limitation period under Section 11B had to be computed from the date of such adjustment, or at the latest from the date of payment where applicable. The authority's adopted demand date had no basis in the statutory scheme, so the refund application filed on 28 May 1986 was within time. The limitation objection was therefore unsustainable, and the claim was treated as not time-barred.

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Issues: Whether the refund claim arising from excess excise duty paid under provisional assessment was barred by limitation under Section 11B, and from which date the six-month period was to be computed.

Analysis: Rule 9B(5) required provisional duty to be adjusted against the final assessment and entitled the assessee to refund of any excess. Under Section 11B, read with the relevant explanation, the limitation period ran from the date of adjustment after final assessment, or in any event from the date of payment where applicable. The demand date adopted by the authority had no support in the statutory scheme, and the refund application filed on 28 May 1986 was within time on either footing.

Conclusion: The refund claim was not time-barred and the limitation objection was unsustainable. The decision was in favour of the assessee.

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