https://www.taxtmi.com/caselaws?id=93786 In refund claims arising from provisional assessments, limitation under Section 11B of the Central Excise Act, 1944 ran from the date of payment of duty for the relevant period, and not from finalisation of assessment; the contrary view was rejected. The assessee also failed on merits because final assessment and account reconciliation showed a deficit, later made good by the assessee, so the amount paid could not be treated as excess duty refundable from the department. The appeals therefore could not succeed, as no refundable excess was established after final assessment and the limitation ruling did not assist the assessee. en-us Wed, 26 Jul 2000 00:00:00 +0530 Wed, 16 Nov 2011 18:12:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93786 In refund claims arising from provisional assessments, limitation under Section 11B of the Central Excise Act, 1944 ran from the date of payment of duty for the relevant period, and not from finalisation of assessment; the contrary view was rejected. The assessee also failed on merits because final assessment and account reconciliation showed a deficit, later made good by the assessee, so the amount paid could not be treated as excess duty refundable from the department. The appeals therefore could not succeed, as no refundable excess was established after final assessment and the limitation ruling did not assist the assessee. Case-Laws Central Excise Wed, 26 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93786