https://www.taxtmi.com/caselaws?id=97401 Rebate under the Central excise scheme is governed by Section 11B, and the framework does not recognise any general concept of provisional rebate or refund beyond provisional assessment under Rule 9B. An amendment to Notification No. 132/82 was treated as prospective, so the enhanced rebate benefit applied only from its effective date and not for the earlier period before 11-6-1982. The argument that the rebate sanction was merely provisional was not accepted, particularly where no specific foundation for that plea had been raised before the lower appellate authority. en-us Fri, 29 Mar 1996 00:00:00 +0530 Mon, 16 Jan 2012 15:32:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97401 Rebate under the Central excise scheme is governed by Section 11B, and the framework does not recognise any general concept of provisional rebate or refund beyond provisional assessment under Rule 9B. An amendment to Notification No. 132/82 was treated as prospective, so the enhanced rebate benefit applied only from its effective date and not for the earlier period before 11-6-1982. The argument that the rebate sanction was merely provisional was not accepted, particularly where no specific foundation for that plea had been raised before the lower appellate authority. Case-Laws Central Excise Fri, 29 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97401