Retrospective excise exemption does not override Section 11B limitation where assessments were not provisional.

Refund of excise duty paid after an exemption notification came into force was held outside the scope of the Central Duties of Excise (Retrospective Exemption) Act, 1986 because that scheme applies only to duties that would not have been collected if the notification had operated at all material times. The assessments were not shown to be provisional, as no contemporaneous record supported that contention. In the absence of provisional assessment, the refund claim had to satisfy the ordinary six-month limitation under Section 11B of the Central Excise Act, and the claim was filed beyond that period. The Revenue's demand was accordingly sustained.

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Issues: Whether the refund claim for duty paid after the exemption notification and for the period after 27-6-1986 was governed by the Central Duties of Excise (Retrospective Exemption) Act, 1986 or by the ordinary limitation under Section 11B of the Central Excise Act, and whether the assessments were provisional.

Analysis: The assessments for the relevant period were not shown to be provisional under the Central Excise Rules, and no contemporaneous record supported that plea. The refund claim related to a period after the amended notification came into force, so the claim did not fall within the retrospective exemption scheme, which is confined to duties collected that would not have been collected had the notification been in force at all material times. In the absence of provisional assessment, the refund claim had to satisfy the normal six-month limitation from the date of payment of duty under Section 11B, and the claim was filed beyond that period.

Conclusion: The retrospective exemption Act did not apply, the refund was barred by limitation under Section 11B, and the demand raised by the Revenue was sustained.

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