Refund limitation in provisional assessment runs from final assessment, not from the date duty was paid.

Where duty is paid under provisional assessment, the refund limitation under Rule 11 of the Central Excise Rules, 1944 runs from the date of final adjustment after final determination, not from the date of each provisional payment. The Tribunal applied the principle that a provisional assessment remains provisional for all purposes and cannot be divided into separate provisional and final components based on the dispute raised. On that basis, the refund applications were treated as filed within time, and the Revenue's challenge failed.

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Issues: Whether, where duty was paid under provisional assessment, the period of limitation for refund under Rule 11 of the Central Excise Rules, 1944 ran from the date of payment of duty or from the date of final assessment.

Analysis: Rule 11 provided a six-month limit for refund claims, but its Explanation stated that where duty was paid provisionally on the basis of value or rate of duty, the period was to be computed from the date of adjustment after final determination. The Tribunal applied the settled principle that provisional assessment is provisional for all purposes and cannot be split into provisional and final parts depending on the ground of dispute. Relying on the Supreme Court's view that limitation in refund matters begins only after final assessment where the payment was provisional, the Tribunal held that the refund applications were filed before the expiry of the relevant limitation period.

Conclusion: The refund claims were not time-barred, and the appeals by the Revenue failed.

Final Conclusion: Limitation for refund in cases of provisional assessment commences from the date of final assessment, and not from the date of payment of duty.

Ratio Decidendi: Where duty is paid under provisional assessment, the statutory limitation for refund is computed from final assessment and provisional assessment must be treated as provisional for all purposes.

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