https://www.taxtmi.com/caselaws?id=73743 Section 11B limitation for refund claims runs from the actual date of payment of duty, not from the date of assessment of the RT-12 return or any later assessment process. The Tribunal treated the phrase "date of payment of duty" as plain and unambiguous, and distinguished section 11B from section 11A, where Parliament expressly tied limitation to the monthly RT-12 return. Duty paid at removal under Rules 9 and 49 was treated as duty, not a provisional deposit. On that basis, the refund claim filed beyond six months was time-barred and rejected. en-us Fri, 15 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:03:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73743 Section 11B limitation for refund claims runs from the actual date of payment of duty, not from the date of assessment of the RT-12 return or any later assessment process. The Tribunal treated the phrase "date of payment of duty" as plain and unambiguous, and distinguished section 11B from section 11A, where Parliament expressly tied limitation to the monthly RT-12 return. Duty paid at removal under Rules 9 and 49 was treated as duty, not a provisional deposit. On that basis, the refund claim filed beyond six months was time-barred and rejected. Case-Laws Central Excise Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73743