https://www.taxtmi.com/caselaws?id=91997 Refund claims arising from excess duty paid under provisional assessment are not barred by limitation when filed before finalisation of assessment. The governing principle is that, despite the amended Section 11B not expressly referring to provisional assessment, Rule 9B(5) makes entitlement to refund dependent on the outcome of final assessment. A claim made before finalisation is premature because excess duty cannot be said to have accrued until the provisional assessment is completed. The limitation period therefore begins only from finalisation of the provisional assessment, not from the date of payment of duty, and the refund claim was treated as within time. en-us Thu, 12 Jun 1997 00:00:00 +0530 Sat, 22 Oct 2011 14:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91997 Refund claims arising from excess duty paid under provisional assessment are not barred by limitation when filed before finalisation of assessment. The governing principle is that, despite the amended Section 11B not expressly referring to provisional assessment, Rule 9B(5) makes entitlement to refund dependent on the outcome of final assessment. A claim made before finalisation is premature because excess duty cannot be said to have accrued until the provisional assessment is completed. The limitation period therefore begins only from finalisation of the provisional assessment, not from the date of payment of duty, and the refund claim was treated as within time. Case-Laws Central Excise Thu, 12 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91997