https://www.taxtmi.com/caselaws?id=92880 Contracts governed by DGS&D rates and containing an express price variation clause were treated as involving provisional assessment, because the declared price at clearance was subject to later revision and differential duty was paid on price increases. On that basis, the six-month limitation under section 11B did not apply in the manner assumed by the lower authorities, and the refund claims were held not to be time-barred. en-us Wed, 26 Nov 1997 00:00:00 +0530 Sat, 05 Nov 2011 17:02:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92880 Contracts governed by DGS&D rates and containing an express price variation clause were treated as involving provisional assessment, because the declared price at clearance was subject to later revision and differential duty was paid on price increases. On that basis, the six-month limitation under section 11B did not apply in the manner assumed by the lower authorities, and the refund claims were held not to be time-barred. Case-Laws Central Excise Wed, 26 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92880