https://www.taxtmi.com/caselaws?id=82728 Duty paid after filing a classification list but before its approval is treated as payment made in the course of provisional assessment under Rule 9B, where the list is later approved with retrospective effect. On that basis, the limitation period under Section 11B does not apply to the refund claim, and the refund is not time-barred. The assessing authority may still examine whether MODVAT credit has been availed before sanctioning the refund. en-us Thu, 27 Jun 1991 00:00:00 +0530 Wed, 06 Jul 2011 18:55:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=82728 Duty paid after filing a classification list but before its approval is treated as payment made in the course of provisional assessment under Rule 9B, where the list is later approved with retrospective effect. On that basis, the limitation period under Section 11B does not apply to the refund claim, and the refund is not time-barred. The assessing authority may still examine whether MODVAT credit has been availed before sanctioning the refund. Case-Laws Central Excise Thu, 27 Jun 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=82728