Section 11B limitation governs Chapter X refund claims where duty was not paid under protest or provisionally.

Refund claims arising from goods cleared under Chapter X are governed by the six-month limitation in Section 11B of the Central Excise Act, 1944. The rules under Chapter X, including Rules 192 to 196, deal with demand and payment of duty but do not create a separate refund regime overriding the Act. Where the payment was neither made under protest nor pursuant to provisional assessment, the absence of a time limit in the Central Excise Rules, 1944 does not exclude the statutory limitation. The refund claim was therefore time-barred.

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Issues: Whether a refund claim arising from goods cleared under Chapter X procedure is governed by the six-month limitation under Section 11B of the Central Excise Act, 1944, and whether the absence of a time limit in the Central Excise Rules, 1944 excludes that statutory limitation.

Analysis: The goods were cleared under Chapter X against a bond for production of a re-warehousing certificate. The duty became payable when the certificate was not produced within the stipulated period. The scheme under Rules 192 to 196 of the Central Excise Rules, 1944 deals with demand and payment of duty, but does not create a separate refund mechanism overriding the Act. Rule 173N also does not prescribe any time limit for refund, and therefore the limitation in Section 11B governs refund claims. The payment in this case was not made under protest and was not a provisional assessment.

Conclusion: The refund claim was subject to the six-month limitation under Section 11B of the Central Excise Act, 1944 and was time-barred. The appeal fails and the rejection of refund is sustained.

Ratio Decidendi: Where a refund claim is not supported by payment under protest or provisional assessment, the statutory limitation under Section 11B governs it even if the relevant rules are silent on limitation.

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