https://www.taxtmi.com/caselaws?id=85429 Rule 9B(5) of the Central Excise Rules, 1944 was read as a special refund mechanism for duty arising on finalisation of provisional assessment, and not as being controlled by the general limitation under Section 11B of the Central Excises and Salt Act, 1944. The provisions were required to be construed harmoniously so that the provisional assessment scheme remained effective and was not defeated by the general refund bar. On that construction, a refund claim arising from finalisation of provisional assessment was maintainable and not time-barred under Rule 9B(5). en-us Tue, 23 Apr 1996 00:00:00 +0530 Fri, 05 Aug 2011 10:20:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85429 Rule 9B(5) of the Central Excise Rules, 1944 was read as a special refund mechanism for duty arising on finalisation of provisional assessment, and not as being controlled by the general limitation under Section 11B of the Central Excises and Salt Act, 1944. The provisions were required to be construed harmoniously so that the provisional assessment scheme remained effective and was not defeated by the general refund bar. On that construction, a refund claim arising from finalisation of provisional assessment was maintainable and not time-barred under Rule 9B(5). Case-Laws Central Excise Tue, 23 Apr 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85429