https://www.taxtmi.com/caselaws?id=73851 Supplementary rebate or refund claims founded on a basis different from the original claim are treated as fresh claims and do not automatically fall within the refund dispensation for amounts arising from an appellate or revisional order. Unless the later claim directly flows from that order, the ordinary limitation period applies. The text also notes that provisional assessment cannot be assumed without proof of a request, bond, or other material showing assessment under the provisional procedure. In the absence of such evidence, the extended limitation argument fails and the claim remains time-barred. en-us Wed, 20 Apr 1988 00:00:00 +0530 Fri, 03 Jun 2011 18:43:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73851 Supplementary rebate or refund claims founded on a basis different from the original claim are treated as fresh claims and do not automatically fall within the refund dispensation for amounts arising from an appellate or revisional order. Unless the later claim directly flows from that order, the ordinary limitation period applies. The text also notes that provisional assessment cannot be assumed without proof of a request, bond, or other material showing assessment under the provisional procedure. In the absence of such evidence, the extended limitation argument fails and the claim remains time-barred. Case-Laws Central Excise Wed, 20 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73851