Excise self removal duty is not provisional; refund limitation runs from payment date, not RT-12 finalisation.

Duty paid under the Self Removal Procedure pursuant to approved classification and price lists was treated as final, not provisional, because RT-12 verification and the adjustment mechanism under Rule 173I operated only as a further check. Rule 9B applied to a distinct provisional assessment process and did not govern such payments. As a result, refund limitation under Section 11B ran from the date of duty payment, not from later RT-12 finalisation. The text also notes that payment under protest remained a separate remedy where the assessee disputed the approved rate or value, and the refund claim was therefore time-barred.

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Issues: Whether duty paid under the Self Removal Procedure was only provisional so as to make the refund claim computable from the date of final assessment, and whether the limitation under Section 11B applied from the date of payment of duty.

Analysis: The assessment scheme under Chapter VII-A of the Central Excise Rules, 1944 showed that the proper officer first approved the classification list and price list, and the assessee then determined and paid duty on that basis. The subsequent RT-12 return and verification were only a further check and the adjustment mechanism in Rule 173I. Rule 9B dealt with a distinct provisional assessment procedure and did not govern payments made under the Self Removal Procedure. The approved lists, the payment made in accordance with them, and the limited corrective power under Rule 173I together showed that the duty was not provisional. The provision for payment under protest in the relevant rules also indicated that a separate remedy existed where the assessee disputed the approved rate or value.

Conclusion: Duty paid under the Self Removal Procedure was not provisional, and the refund claim was governed by Section 11B from the date of payment of duty. The Revenue's view prevailed.

Final Conclusion: The appeal failed because the claim for refund was rightly treated as time-barred under the statutory refund limitation applicable to the duty paid.

Ratio Decidendi: Payment of excise duty under the Self Removal Procedure, pursuant to approved classification and price lists, is not provisional assessment; therefore, the refund limitation runs from the date of such payment and not from the later RT-12 finalisation.

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