Provisional assessment for duty paid before classification approval removes Section 11B time bar on refund claims.

Duty paid after filing a classification list but before its approval is treated as payment made in the course of provisional assessment under Rule 9B, where the list is later approved with retrospective effect. On that basis, the limitation period under Section 11B does not apply to the refund claim, and the refund is not time-barred. The assessing authority may still examine whether MODVAT credit has been availed before sanctioning the refund.

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Issues: Whether duty paid after filing a classification list but before its approval is to be treated as payment made provisionally so that the limitation under Section 11B does not apply to the refund claim.

Analysis: The classification list was filed claiming exemption under the relevant notification and was approved only later with retrospective effect. The Tribunal applied the Supreme Court's ruling that clearances made after filing of the classification list and before its approval are made in the course of provisional assessment within the meaning of Rule 9B. On that basis, the duty paid during the interregnum is treated as provisional, and the time bar in Section 11B is not attracted. The Tribunal also left it open to the assessing authority to examine the question of availing of MODVAT credit while sanctioning the refund.

Conclusion: The refund claim was not barred by limitation and was entitled to be examined and sanctioned accordingly.

Ratio Decidendi: Duty paid after filing a classification list but before its approval is treated as provisional payment in the course of provisional assessment, so the refund limitation under Section 11B does not apply.

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