https://www.taxtmi.com/caselaws?id=72307 Duty paid under the Self Removal Procedure pursuant to approved classification and price lists was treated as final, not provisional, because RT-12 verification and the adjustment mechanism under Rule 173I operated only as a further check. Rule 9B applied to a distinct provisional assessment process and did not govern such payments. As a result, refund limitation under Section 11B ran from the date of duty payment, not from later RT-12 finalisation. The text also notes that payment under protest remained a separate remedy where the assessee disputed the approved rate or value, and the refund claim was therefore time-barred. en-us Fri, 01 Nov 1985 00:00:00 +0530 Wed, 18 May 2011 13:23:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72307 Duty paid under the Self Removal Procedure pursuant to approved classification and price lists was treated as final, not provisional, because RT-12 verification and the adjustment mechanism under Rule 173I operated only as a further check. Rule 9B applied to a distinct provisional assessment process and did not govern such payments. As a result, refund limitation under Section 11B ran from the date of duty payment, not from later RT-12 finalisation. The text also notes that payment under protest remained a separate remedy where the assessee disputed the approved rate or value, and the refund claim was therefore time-barred. Case-Laws Central Excise Fri, 01 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72307