https://www.taxtmi.com/caselaws?id=73133 Under the self-removal procedure, duty paid by debit in the assessee's personal ledger account on its own determination is treated as the relevant payment for limitation under Section 11B of the Central Excises and Salt Act, 1944. The later RT-12 assessment does not postpone the commencement of the six-month limitation period for a refund claim. Applying that rule, a refund application filed more than six months after the duty payments was time-barred, and the rejection of the claim was upheld. en-us Mon, 04 May 1987 00:00:00 +0530 Sat, 28 May 2011 12:48:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73133 Under the self-removal procedure, duty paid by debit in the assessee's personal ledger account on its own determination is treated as the relevant payment for limitation under Section 11B of the Central Excises and Salt Act, 1944. The later RT-12 assessment does not postpone the commencement of the six-month limitation period for a refund claim. Applying that rule, a refund application filed more than six months after the duty payments was time-barred, and the rejection of the claim was upheld. Case-Laws Central Excise Mon, 04 May 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73133