https://www.taxtmi.com/caselaws?id=72606 Excise refund claims arising from provisional assessment under Rule 9B run from the date the assessment is finalised, not from earlier stock-transfer clearances; the corresponding refund limitation under Rule 11 therefore begins on finalisation, including the date of the relevant DD-2 demand. Where wholesale sales were available at the factory gate, Section 4 required valuation on the factory-gate wholesale cash price at the time and place of removal, not on the later ex-depot sale price. Refund claims for periods before 19-8-1974 were time-barred because the assessments were not provisional for that period, and the challenge to differential duty paid against DD-2 demands also failed as time-barred. en-us Tue, 28 Oct 1986 00:00:00 +0530 Fri, 20 May 2011 17:10:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72606 Excise refund claims arising from provisional assessment under Rule 9B run from the date the assessment is finalised, not from earlier stock-transfer clearances; the corresponding refund limitation under Rule 11 therefore begins on finalisation, including the date of the relevant DD-2 demand. Where wholesale sales were available at the factory gate, Section 4 required valuation on the factory-gate wholesale cash price at the time and place of removal, not on the later ex-depot sale price. Refund claims for periods before 19-8-1974 were time-barred because the assessments were not provisional for that period, and the challenge to differential duty paid against DD-2 demands also failed as time-barred. Case-Laws Central Excise Tue, 28 Oct 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72606