https://www.taxtmi.com/caselaws?id=72465 Under Chapter VIIA of the Central Excise Rules, 1944, duty debited before final assessment was treated as provisional in character because the RT-12 return remained subject to scrutiny and final adjustment. For refund limitation under Section 11B, the relevant date was the final assessment or final adjustment of the RT-12 return, not the original debit date, so the refund claim was within time. The Tribunal also rejected the jurisdiction objection, since the appeal did not raise valuation for assessment of duty and could be heard in exercise of appellate powers. The refund rejection was set aside and excess duty was ordered to be refunded. en-us Fri, 07 Feb 1986 00:00:00 +0530 Thu, 19 May 2011 17:05:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72465 Under Chapter VIIA of the Central Excise Rules, 1944, duty debited before final assessment was treated as provisional in character because the RT-12 return remained subject to scrutiny and final adjustment. For refund limitation under Section 11B, the relevant date was the final assessment or final adjustment of the RT-12 return, not the original debit date, so the refund claim was within time. The Tribunal also rejected the jurisdiction objection, since the appeal did not raise valuation for assessment of duty and could be heard in exercise of appellate powers. The refund rejection was set aside and excess duty was ordered to be refunded. Case-Laws Central Excise Fri, 07 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72465