https://www.taxtmi.com/caselaws?id=81545 Refund limitation under Section 11B was examined in the context of a later price-list approval with retrospective effect and pending RT 12 assessments. Because the assessments had not been finalised and the duty was paid on the basis of an earlier higher price, the matter was treated as comparable to provisional assessment, so limitation could not be rejected summarily against the applicant. The questions relating to limitation and the legal effect of retrospective approval were substantial questions arising from the order, and reference was directed. en-us Tue, 06 Aug 1991 00:00:00 +0530 Mon, 27 Jun 2011 13:17:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=81545 Refund limitation under Section 11B was examined in the context of a later price-list approval with retrospective effect and pending RT 12 assessments. Because the assessments had not been finalised and the duty was paid on the basis of an earlier higher price, the matter was treated as comparable to provisional assessment, so limitation could not be rejected summarily against the applicant. The questions relating to limitation and the legal effect of retrospective approval were substantial questions arising from the order, and reference was directed. Case-Laws Central Excise Tue, 06 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=81545