https://www.taxtmi.com/caselaws?id=81011 Duty paid before approval of the classification list and before final assessment was treated as a provisional deposit toward anticipated liability, not as final duty. On that basis, the six-month limitation under Section 11B for refund ran from the date of communication of the assessment order, not from the earlier date of deposit, even though no bond was executed under Rule 9-B. The Tribunal also noted that, on finalisation of RT 12, the department was required to give effect to the approved classification and make the necessary adjustment under Rule 173I, so a separate refund application was not indispensable for that adjustment. en-us Mon, 17 Sep 1990 00:00:00 +0530 Tue, 21 Jun 2011 17:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81011 Duty paid before approval of the classification list and before final assessment was treated as a provisional deposit toward anticipated liability, not as final duty. On that basis, the six-month limitation under Section 11B for refund ran from the date of communication of the assessment order, not from the earlier date of deposit, even though no bond was executed under Rule 9-B. The Tribunal also noted that, on finalisation of RT 12, the department was required to give effect to the approved classification and make the necessary adjustment under Rule 173I, so a separate refund application was not indispensable for that adjustment. Case-Laws Central Excise Mon, 17 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81011