https://www.taxtmi.com/caselaws?id=85565 A refund claim under Section 11B was held maintainable even though the approval orders had not been separately challenged, because such approval did not by itself bar refund. The limitation question was not finally decided and was sent back for fresh adjudication, with the authority required to verify whether the RT 12 assessments were provisional and whether finalisation occurred within the prescribed period. The rejection orders were set aside to that extent and the refund matters remitted for reconsideration on the assessment-finalisation and limitation issues. en-us Mon, 05 Aug 1996 00:00:00 +0530 Fri, 05 Aug 2011 18:03:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85565 A refund claim under Section 11B was held maintainable even though the approval orders had not been separately challenged, because such approval did not by itself bar refund. The limitation question was not finally decided and was sent back for fresh adjudication, with the authority required to verify whether the RT 12 assessments were provisional and whether finalisation occurred within the prescribed period. The rejection orders were set aside to that extent and the refund matters remitted for reconsideration on the assessment-finalisation and limitation issues. Case-Laws Central Excise Mon, 05 Aug 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85565