Short-levy excise limitation turns on RT-12 filing date, not later reclassification refunds, under Section 11A.

A demand for short-levied excise duty had to be assessed as a Section 11A short-levy matter rather than under Section 11, because no Government dues had been determined when the refund was made and the refund related to different goods. For limitation under Section 11A(3)(ii)(a)(A), the relevant date was the filing of the RT-12 returns, not the later date when the classification dispute was resolved and refunds were issued. In the absence of any express provision shifting that date, the demand was barred by limitation except for the period upheld by the Collector (Appeals), and the Revenue's challenge failed.

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Issues: Whether a demand for short-levied excise duty could be sustained by treating the date of refund arising from re-classification as the relevant date, instead of the date on which the RT-12 returns were filed.

Analysis: Section 11 did not apply because no sum payable to the Government had been determined at the time the refund was made, and the refund related to other goods, not to the goods later found dutiable under Item 68. The demand was therefore to be tested under Section 11A as a short-levy case. For the purpose of limitation under Section 11A(3)(ii)(a)(A), the relevant date was the date on which the RT-12 returns were filed, not the later date when the classification dispute was resolved and refunds were issued. The absence of any express statutory provision shifting the relevant date supported this construction.

Conclusion: The demand was barred by limitation except to the extent it survived for the clearance period covered by the Collector (Appeals)' finding, and the challenge by the Revenue failed.

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