https://www.taxtmi.com/caselaws?id=108991 In provisional assessments, a separate refund claim under Section 11B need not be insisted upon merely because duty relief arises from additional quantitative discount, where the assessee had already asserted the claim through declarations and correspondence before finalisation. The ordinary six-month limitation for refund claims was held not to bar such a claim in these circumstances, especially for periods prior to the 1-8-98 amendment to Section 11B. The matter was therefore required to be re-examined by the original authority on the basis of the material already filed, with the rejection set aside and the issue sent back for fresh adjudication on merits. en-us Tue, 20 May 2003 00:00:00 +0530 Thu, 05 Apr 2012 13:01:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108991 In provisional assessments, a separate refund claim under Section 11B need not be insisted upon merely because duty relief arises from additional quantitative discount, where the assessee had already asserted the claim through declarations and correspondence before finalisation. The ordinary six-month limitation for refund claims was held not to bar such a claim in these circumstances, especially for periods prior to the 1-8-98 amendment to Section 11B. The matter was therefore required to be re-examined by the original authority on the basis of the material already filed, with the rejection set aside and the issue sent back for fresh adjudication on merits. Case-Laws Central Excise Tue, 20 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108991