Refund limitation under Section 11B runs from finalisation of provisional assessment, and the amended explanation excludes manufacturers.

In provisional assessment cases, the six-month refund limitation under Section 11B ran from the date of finalisation of the provisional assessment, not from the date of duty payment under the amended explanation. The amendment in sub-clause (e) of the explanation applied only to a person other than a manufacturer, so it did not apply to a registered manufacturer. The amended explanation therefore did not govern the assessee, and the reference application was unsustainable.

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Issues: Whether the six-month limitation for refund under Section 11B commenced from the date of finalisation of provisional assessment or from the date of payment of duty under the amended explanation, and whether the amendment in sub-clause (e) of the explanation applied to a manufacturer.

Analysis: The limitation position before the amendment was that, in the case of provisional assessment, the relevant date for computing the refund period was the date of finalisation of the provisional assessment. The amendment introduced by sub-clause (e) of the explanation applied only to a person other than a manufacturer. Since the assessee was a registered manufacturer, that amended clause had no application to the facts of the case.

Conclusion: The amended explanation did not govern the assessee, and the reference application was unsustainable.

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