https://www.taxtmi.com/caselaws?id=80251 For refund under Section 11B of the Central Excises and Salt Act, limitation runs from payment of assessed duty, not from a mere debit in the PLA made before final assessment is completed. The excise scheme treated the assessee's self-determination as provisional until approval of the classification list, price list, and RT-12 assessment by the proper officer. Because Section 11B did not treat the PLA debit date as the relevant date, a refund application filed before approval of the classification list could not be time-barred. Excess duty arising from later approval of exemption remained refundable or adjustable consequentially. en-us Mon, 25 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:34:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80251 For refund under Section 11B of the Central Excises and Salt Act, limitation runs from payment of assessed duty, not from a mere debit in the PLA made before final assessment is completed. The excise scheme treated the assessee's self-determination as provisional until approval of the classification list, price list, and RT-12 assessment by the proper officer. Because Section 11B did not treat the PLA debit date as the relevant date, a refund application filed before approval of the classification list could not be time-barred. Excess duty arising from later approval of exemption remained refundable or adjustable consequentially. Case-Laws Central Excise Mon, 25 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80251