https://www.taxtmi.com/caselaws?id=80596 Refund under Section 11B of the Central Excises & Salt Act, 1944 must be claimed within six months from the relevant date, and that period is extended only where duty is paid under a valid provisional assessment procedure. A price list stating that prices are subject to variation does not itself make the assessment provisional; provisional assessment arises only when the proper officer follows Rule 9B of the Central Excise Rules, 1944. As no provisional assessment was made and no duty was paid under protest, the relevant date remained the date of duty payment. The refund claims were therefore time-barred. en-us Mon, 19 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 18:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80596 Refund under Section 11B of the Central Excises & Salt Act, 1944 must be claimed within six months from the relevant date, and that period is extended only where duty is paid under a valid provisional assessment procedure. A price list stating that prices are subject to variation does not itself make the assessment provisional; provisional assessment arises only when the proper officer follows Rule 9B of the Central Excise Rules, 1944. As no provisional assessment was made and no duty was paid under protest, the relevant date remained the date of duty payment. The refund claims were therefore time-barred. Case-Laws Central Excise Mon, 19 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80596