Provisional assessment refunds are governed by the special rule, not the general limitation bar, under harmonious construction.

Rule 9B(5) of the Central Excise Rules, 1944 was read as a special refund mechanism for duty arising on finalisation of provisional assessment, and not as being controlled by the general limitation under Section 11B of the Central Excises and Salt Act, 1944. The provisions were required to be construed harmoniously so that the provisional assessment scheme remained effective and was not defeated by the general refund bar. On that construction, a refund claim arising from finalisation of provisional assessment was maintainable and not time-barred under Rule 9B(5).

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Issues: Whether a refund arising from finalisation of provisional assessment under Rule 9B(5) of the Central Excise Rules, 1944 is governed by the general limitation under Section 11B of the Central Excises and Salt Act, 1944, so as to render the provision for adjustment under Rule 9B nugatory.

Analysis: Section 11B is a general refund provision, whereas Rule 9B(5) is a special provision dealing specifically with provisional assessment and the adjustment of duty on finalisation. A construction that applies the residuary clause of Section 11B to every provisional assessment would defeat the operation of Rule 9B(5) and create an unreasonable result, because refund may become barred before final assessment is completed. The provisions were therefore required to be read harmoniously so that the special scheme of provisional assessment remains effective and is not rendered redundant by the general limitation rule.

Conclusion: The refund claim arising on finalisation of provisional assessment was not barred by limitation and was maintainable under Rule 9B(5), as the special provision prevailed for that class of cases.

Ratio Decidendi: Where a special rule governs provisional assessment, it must be given effect by harmonious construction and cannot be defeated by a general refund limitation provision so as to render the special rule nugatory.

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