https://www.taxtmi.com/caselaws?id=119945 A refund claim arising from downward price revision is not treated as provisional assessment unless a formal request and order for provisional assessment are made under the applicable excise rules. In the absence of provisional assessment, refund applications must satisfy the limitation period under Section 11B of the Central Excise Act, and claims filed beyond time are barred. Timely refund claims, however, still require factual scrutiny on whether excess duty was passed on or recovered later, including the operation of the presumption under Section 12B and the impact of price revision arrangements. en-us Wed, 23 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119945 A refund claim arising from downward price revision is not treated as provisional assessment unless a formal request and order for provisional assessment are made under the applicable excise rules. In the absence of provisional assessment, refund applications must satisfy the limitation period under Section 11B of the Central Excise Act, and claims filed beyond time are barred. Timely refund claims, however, still require factual scrutiny on whether excess duty was passed on or recovered later, including the operation of the presumption under Section 12B and the impact of price revision arrangements. Case-Laws Central Excise Wed, 23 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119945