https://www.taxtmi.com/caselaws?id=89205 Refund claims under section 11B are not barred by limitation where duty was paid while a classification dispute remained unsettled, because the relevant date cannot precede payment of duty. A refund application filed before final approval of classification is not premature if the duty payment is treated as provisional until classification is finalised. Since the earlier authorities rejected the claim only on limitation and did not examine the merits, the claim was held maintainable and was required to be decided on merits by the Assistant Commissioner. en-us Tue, 22 Sep 1998 00:00:00 +0530 Sat, 24 Sep 2011 10:59:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89205 Refund claims under section 11B are not barred by limitation where duty was paid while a classification dispute remained unsettled, because the relevant date cannot precede payment of duty. A refund application filed before final approval of classification is not premature if the duty payment is treated as provisional until classification is finalised. Since the earlier authorities rejected the claim only on limitation and did not examine the merits, the claim was held maintainable and was required to be decided on merits by the Assistant Commissioner. Case-Laws Central Excise Tue, 22 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89205