https://www.taxtmi.com/caselaws?id=72255 Under the self-removal procedure, limitation for a refund claim under Rule 11 runs from the date duty is debited in the Personal Ledger Account on self-assessment, not from the later RT 12 assessment by the proper officer. The later RT 12 scrutiny under Rule 173I is only an arithmetical check on the assessee's self-determined liability; it does not shift the limitation date for the duty already paid. If that later assessment reveals a deficiency, the additional duty arising on adjustment may have its own relevant date. Authorities based on provisional assessment or a different statutory setting were distinguished. en-us Mon, 09 Sep 1985 00:00:00 +0530 Mon, 16 May 2011 10:54:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72255 Under the self-removal procedure, limitation for a refund claim under Rule 11 runs from the date duty is debited in the Personal Ledger Account on self-assessment, not from the later RT 12 assessment by the proper officer. The later RT 12 scrutiny under Rule 173I is only an arithmetical check on the assessee's self-determined liability; it does not shift the limitation date for the duty already paid. If that later assessment reveals a deficiency, the additional duty arising on adjustment may have its own relevant date. Authorities based on provisional assessment or a different statutory setting were distinguished. Case-Laws Central Excise Mon, 09 Sep 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72255