https://www.taxtmi.com/caselaws?id=96968 Rule 9B provisional assessment applies only where duty is assessed provisionally for valuation or classification; a refund claim for duty paid twice on motor vehicles returned for repair did not fall within that scheme because the dispute arose from a software error, not provisional assessment. The vehicles had been received for repair under Rule 173H, but that did not convert the payment into provisional assessment. As no provisional assessment existed, Section 11B limitation applied from the date of duty payment, and a refund application filed beyond six months was time-barred. en-us Tue, 25 Apr 2000 00:00:00 +0530 Fri, 13 Jan 2012 14:46:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96968 Rule 9B provisional assessment applies only where duty is assessed provisionally for valuation or classification; a refund claim for duty paid twice on motor vehicles returned for repair did not fall within that scheme because the dispute arose from a software error, not provisional assessment. The vehicles had been received for repair under Rule 173H, but that did not convert the payment into provisional assessment. As no provisional assessment existed, Section 11B limitation applied from the date of duty payment, and a refund application filed beyond six months was time-barred. Case-Laws Central Excise Tue, 25 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96968