https://www.taxtmi.com/caselaws?id=83822 A provisional payment made under AR-I for anticipated Budget Day clearance was treated as a deposit, not as duty arising from an adjudicated liability. Because no clearance actually took place and the final assessment was nil, the amount had to be restored by credit in the Personal Ledger Account on the date of final assessment. The matter was not one of adjudication, so the assessee was wrongly pushed to the refund route. The claim could not be rejected as time-barred under refund limitation, and relief followed by setting aside the rejection and directing consequential credit. en-us Fri, 26 Jul 1991 00:00:00 +0530 Mon, 18 Jul 2011 11:47:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83822 A provisional payment made under AR-I for anticipated Budget Day clearance was treated as a deposit, not as duty arising from an adjudicated liability. Because no clearance actually took place and the final assessment was nil, the amount had to be restored by credit in the Personal Ledger Account on the date of final assessment. The matter was not one of adjudication, so the assessee was wrongly pushed to the refund route. The claim could not be rejected as time-barred under refund limitation, and relief followed by setting aside the rejection and directing consequential credit. Case-Laws Central Excise Fri, 26 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83822