Self-removal duty payment fixes refund limitation; later RT-12 assessment does not extend the Section 11B time limit.

Under the self-removal procedure, duty paid by debit in the assessee's personal ledger account on its own determination is treated as the relevant payment for limitation under Section 11B of the Central Excises and Salt Act, 1944. The later RT-12 assessment does not postpone the commencement of the six-month limitation period for a refund claim. Applying that rule, a refund application filed more than six months after the duty payments was time-barred, and the rejection of the claim was upheld.

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Issues: Whether, for a refund claim under Section 11B of the Central Excises and Salt Act, 1944, the relevant date for limitation in a self-removal regime is the date of R.T. 12 assessment or the date on which duty was paid on self-determination.

Analysis: The claim for refund had been made after more than six months from the dates of duty payment on clearances made under the self-removal procedure. The Tribunal applied the settled principle that, where duty is paid by debit in the personal ledger account on the assessee's own determination of duty under the self-removal procedure, such payment is payment of duty for the purpose of Rule 9 of the Central Excise Rules, 1944. On that basis, the later R.T. 12 assessment did not shift the starting point of limitation under Section 11B.

Conclusion: The refund claim was barred by limitation under Section 11B of the Central Excises and Salt Act, 1944, and the dismissal of the refund claim was upheld against the assessee.

Ratio Decidendi: Under the self-removal procedure, duty paid on the assessee's own determination is the relevant payment for limitation under Section 11B, and the date of subsequent R.T. 12 assessment does not postpone the commencement of limitation.

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