https://www.taxtmi.com/caselaws?id=73752 Under the self-removal procedure, duty payment was treated as complete when the classification and price lists were approved and duty was paid on that basis; later verification of RT-12 returns was only arithmetical and did not make the payment provisional, so limitation for refund under Section 11B ran from the date of payment in the PLA. Refund relief was therefore confined to claims within six months of payment. The concessional rate under Notification No. 7/80-C.E. was available on a pro rata basis for nylon moulding powder manufactured from mixed imported and indigenous raw materials, provided the assessee proved to the Assistant Collector the quantity attributable to the indigenous duty-paid input. en-us Wed, 04 May 1988 00:00:00 +0530 Fri, 03 Jun 2011 13:25:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73752 Under the self-removal procedure, duty payment was treated as complete when the classification and price lists were approved and duty was paid on that basis; later verification of RT-12 returns was only arithmetical and did not make the payment provisional, so limitation for refund under Section 11B ran from the date of payment in the PLA. Refund relief was therefore confined to claims within six months of payment. The concessional rate under Notification No. 7/80-C.E. was available on a pro rata basis for nylon moulding powder manufactured from mixed imported and indigenous raw materials, provided the assessee proved to the Assistant Collector the quantity attributable to the indigenous duty-paid input. Case-Laws Central Excise Wed, 04 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73752