https://www.taxtmi.com/caselaws?id=84174 Provisional assessment under central excise applies only when the statutory procedure is consciously invoked, including a proper provisional order and compliance with the required formalities; it cannot be inferred merely because a later refund claim arises from an annual turnover-based exemption notification. On the refund limitation question under Section 11B, the members noted conflicting authorities on the relevant date for claims linked to annual value ceilings and therefore referred that issue to a Larger Bench. The provisional-assessment point was rejected, while the limitation controversy remained open for further determination. en-us Fri, 28 Apr 1995 00:00:00 +0530 Wed, 20 Jul 2011 11:55:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84174 Provisional assessment under central excise applies only when the statutory procedure is consciously invoked, including a proper provisional order and compliance with the required formalities; it cannot be inferred merely because a later refund claim arises from an annual turnover-based exemption notification. On the refund limitation question under Section 11B, the members noted conflicting authorities on the relevant date for claims linked to annual value ceilings and therefore referred that issue to a Larger Bench. The provisional-assessment point was rejected, while the limitation controversy remained open for further determination. Case-Laws Central Excise Fri, 28 Apr 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84174