Provisional duty payment and refund limitation under Section 11B run from assessment, not from the earlier deposit date.

Duty paid before approval of the classification list and before final assessment was treated as a provisional deposit toward anticipated liability, not as final duty. On that basis, the six-month limitation under Section 11B for refund ran from the date of communication of the assessment order, not from the earlier date of deposit, even though no bond was executed under Rule 9-B. The Tribunal also noted that, on finalisation of RT 12, the department was required to give effect to the approved classification and make the necessary adjustment under Rule 173I, so a separate refund application was not indispensable for that adjustment.

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Issues: Whether the refund claim was barred by limitation under Section 11B when duty was paid before approval of the classification list and before final assessment, and whether such payment was to be treated as provisional for computing the relevant date.

Analysis: Duty had been paid on the assessee's declared classification and rate before the classification list was approved. The approval later fixed a lower rate, and the payment made in anticipation of assessment was treated as an amount deposited toward anticipated liability rather than finally assessed duty. On that basis, the Tribunal applied the principle that such payment is to be regarded as provisional in nature for limitation purposes, irrespective of the absence of a bond under Rule 9-B. The period of six months under Section 11B was held to run from communication of the assessment order, not from the earlier date of deposit. The Tribunal also noted that, on finalisation of RT 12, the department was bound to give effect to the approved classification and make the necessary adjustment under Rule 173I, so a refund application was not indispensable for that purpose.

Conclusion: The refund claim was within time and was not hit by limitation under Section 11B; the departmental appeal failed.

Ratio Decidendi: A payment made before final approval of classification and assessment is not final duty but a provisional deposit for anticipated liability, so limitation for refund under Section 11B runs from the date of assessment and not from the date of such deposit.

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