https://www.taxtmi.com/caselaws?id=96258 In provisional assessment cases, the six-month refund limitation under Section 11B ran from the date of finalisation of the provisional assessment, not from the date of duty payment under the amended explanation. The amendment in sub-clause (e) of the explanation applied only to a person other than a manufacturer, so it did not apply to a registered manufacturer. The amended explanation therefore did not govern the assessee, and the reference application was unsustainable. en-us Fri, 26 May 2000 00:00:00 +0530 Tue, 20 Dec 2011 13:41:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96258 In provisional assessment cases, the six-month refund limitation under Section 11B ran from the date of finalisation of the provisional assessment, not from the date of duty payment under the amended explanation. The amendment in sub-clause (e) of the explanation applied only to a person other than a manufacturer, so it did not apply to a registered manufacturer. The amended explanation therefore did not govern the assessee, and the reference application was unsustainable. Case-Laws Central Excise Fri, 26 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96258