https://www.taxtmi.com/caselaws?id=80170 Excess payment made over the duty assessed on RT-12 could be corrected by adjustment under Rule 173I of the Central Excise Rules, 1944, where the approved classification list granted exemption and the goods were correctly assessable at nil duty. The payment was treated as an amount paid in excess of the assessment, not a refund of duty in the strict sense, so Section 11B of the Central Excises and Salt Act, 1944 did not govern the claim. The limitation period under Section 11B was therefore inapplicable, and the claim could not be rejected as time barred. The assessee was entitled to adjustment of the excess amount. en-us Wed, 23 Aug 1989 00:00:00 +0530 Wed, 15 Jun 2011 11:56:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80170 Excess payment made over the duty assessed on RT-12 could be corrected by adjustment under Rule 173I of the Central Excise Rules, 1944, where the approved classification list granted exemption and the goods were correctly assessable at nil duty. The payment was treated as an amount paid in excess of the assessment, not a refund of duty in the strict sense, so Section 11B of the Central Excises and Salt Act, 1944 did not govern the claim. The limitation period under Section 11B was therefore inapplicable, and the claim could not be rejected as time barred. The assessee was entitled to adjustment of the excess amount. Case-Laws Central Excise Wed, 23 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80170