https://www.taxtmi.com/caselaws?id=104227 A refund claim for duty paid on testing charges was held time-barred because the application was filed beyond six months from the dates of payment. The plea that the assessment was provisional was rejected: the goods were received only for testing under Rule 57F(3) of the Central Excise Rules, 1944, no manufacturing activity was involved, no duty was otherwise payable on the testing charges, and there was no departmental assessment capable of being treated as provisional. The appeal therefore failed. en-us Thu, 23 May 2002 00:00:00 +0530 Tue, 28 Feb 2012 12:43:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104227 A refund claim for duty paid on testing charges was held time-barred because the application was filed beyond six months from the dates of payment. The plea that the assessment was provisional was rejected: the goods were received only for testing under Rule 57F(3) of the Central Excise Rules, 1944, no manufacturing activity was involved, no duty was otherwise payable on the testing charges, and there was no departmental assessment capable of being treated as provisional. The appeal therefore failed. Case-Laws Central Excise Thu, 23 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104227