https://www.taxtmi.com/caselaws?id=84976 Refund limitation under Section 11B of the Central Excises and Salt Act, 1944 was held to run from the duty payment claimed as refundable; on the stated facts, the earlier July 1990 payment was treated as the relevant date, so the January 1991 refund claim was time-barred. The text also notes that an alternative plea, that the July 1990 RT-12 return related to a provisional assessment, could affect the relevant date for limitation if established. That factual question was not finally resolved on the existing record and required fresh verification by the Assistant Collector, so the matter was remanded only for that limited examination. en-us Wed, 24 May 1995 00:00:00 +0530 Mon, 01 Aug 2011 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84976 Refund limitation under Section 11B of the Central Excises and Salt Act, 1944 was held to run from the duty payment claimed as refundable; on the stated facts, the earlier July 1990 payment was treated as the relevant date, so the January 1991 refund claim was time-barred. The text also notes that an alternative plea, that the July 1990 RT-12 return related to a provisional assessment, could affect the relevant date for limitation if established. That factual question was not finally resolved on the existing record and required fresh verification by the Assistant Collector, so the matter was remanded only for that limited examination. Case-Laws Central Excise Wed, 24 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84976