Retrospective price-list approval and pending RT-12 assessments kept refund limitation open for reference under Section 11B

Refund limitation under Section 11B was examined in the context of a later price-list approval with retrospective effect and pending RT 12 assessments. Because the assessments had not been finalised and the duty was paid on the basis of an earlier higher price, the matter was treated as comparable to provisional assessment, so limitation could not be rejected summarily against the applicant. The questions relating to limitation and the legal effect of retrospective approval were substantial questions arising from the order, and reference was directed.

---

---

Issues: Whether the refund claim was barred by limitation under Section 11B when the price list was later approved with retrospective effect and the RT 12 assessments had remained pending, and whether the proposed questions of law arose for reference.

Analysis: The refund dispute turned on whether the duty paid on the basis of the earlier higher price could be treated as having been paid on a final assessment. The pending RT 12 returns and the absence of finalisation of the price list showed that the assessments were not treated as complete. In that situation, the reasoning proceeded on the footing that the matter was comparable to provisional assessment, so the question of limitation under Section 11B could not be answered against the applicant in a summary manner. The Court also accepted that the proposed questions relating to limitation and the effect of retrospective approval were substantial questions arising from the order.

Conclusion: The questions of law were held to arise for reference, and the applicant succeeded on the reference application.

---