https://www.taxtmi.com/caselaws?id=80667 Duty paid under protest pending approval of a classification list is treated as outside the limitation bar in section 11-B, and the availability of provisional assessment does not defeat that protection where approval is delayed. The note also states that refund of duty earlier recovered from customers remains includible in assessable value under section 4(4)(d)(ii) for valuation purposes. The procedural lapse in not adopting provisional assessment does not, by itself, remove the benefit of the protest proviso, but a later refund of duty already passed on does not reduce assessable value. en-us Mon, 28 May 1990 00:00:00 +0530 Sat, 18 Jun 2011 13:07:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80667 Duty paid under protest pending approval of a classification list is treated as outside the limitation bar in section 11-B, and the availability of provisional assessment does not defeat that protection where approval is delayed. The note also states that refund of duty earlier recovered from customers remains includible in assessable value under section 4(4)(d)(ii) for valuation purposes. The procedural lapse in not adopting provisional assessment does not, by itself, remove the benefit of the protest proviso, but a later refund of duty already passed on does not reduce assessable value. Case-Laws Central Excise Mon, 28 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80667