https://www.taxtmi.com/caselaws?id=80667 Duty paid under protest while approval of a classification list is pending falls outside the limitation period for refund claims under section 11-B. Provisional assessment is contemplated where classification-list approval is delayed, but failure to adopt that procedure does not negate the protection available for duty paid under protest. For valuation, duty recovered from customers and subsequently refunded remains includible in assessable value when redetermining value under section 4(4)(d)(ii). Refund relief is therefore available on the limitation issue, subject to consequential redetermination, while the refunded duty amount continues to form part of 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 while approval of a classification list is pending falls outside the limitation period for refund claims under section 11-B. Provisional assessment is contemplated where classification-list approval is delayed, but failure to adopt that procedure does not negate the protection available for duty paid under protest. For valuation, duty recovered from customers and subsequently refunded remains includible in assessable value when redetermining value under section 4(4)(d)(ii). Refund relief is therefore available on the limitation issue, subject to consequential redetermination, while the refunded duty amount continues to form part of assessable value. Case-Laws Central Excise Mon, 28 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80667