https://www.taxtmi.com/caselaws?id=94611 Provisional classification lists for block board were finalised under Heading 44.08 after the classification dispute was settled in favour of that heading, so the challenge to that finalisation failed. Recovery of an earlier duty refund was held time-barred because proceedings under Section 11A had to be initiated within the statutory period from the date of refund, and the later Supreme Court ruling did not extend limitation. The subsequent duty demand for the later period was sustained because it related to provisional assessments later finalised, with no completed refund intervening and the Revenue protected by the pending proceedings and bank guarantee. en-us Mon, 29 Jun 1998 00:00:00 +0530 Fri, 02 Dec 2011 15:01:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94611 Provisional classification lists for block board were finalised under Heading 44.08 after the classification dispute was settled in favour of that heading, so the challenge to that finalisation failed. Recovery of an earlier duty refund was held time-barred because proceedings under Section 11A had to be initiated within the statutory period from the date of refund, and the later Supreme Court ruling did not extend limitation. The subsequent duty demand for the later period was sustained because it related to provisional assessments later finalised, with no completed refund intervening and the Revenue protected by the pending proceedings and bank guarantee. Case-Laws Central Excise Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94611