https://www.taxtmi.com/caselaws?id=115952 Refund claims arising from excess central excise duty were treated as outside the limitation bar in Section 11B where provisional assessment was involved and the assessee was entitled to credit the excess duty in the PLA on assessment of the RT-12 returns. The appellate finding on provisional assessment was not effectively disproved, and the view that a separate refund claim was unnecessary in those facts was also upheld. Rule 173-I was not shown to be subject to Section 11B limitation on the facts considered, and the reasoning was supported by the Supreme Court decision in Mafatlal Industries. The refund claims were therefore not hit by Section 11B limitation. en-us Mon, 28 Feb 2005 00:00:00 +0530 Wed, 06 Jun 2012 10:26:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115952 Refund claims arising from excess central excise duty were treated as outside the limitation bar in Section 11B where provisional assessment was involved and the assessee was entitled to credit the excess duty in the PLA on assessment of the RT-12 returns. The appellate finding on provisional assessment was not effectively disproved, and the view that a separate refund claim was unnecessary in those facts was also upheld. Rule 173-I was not shown to be subject to Section 11B limitation on the facts considered, and the reasoning was supported by the Supreme Court decision in Mafatlal Industries. The refund claims were therefore not hit by Section 11B limitation. Case-Laws Central Excise Mon, 28 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115952