https://www.taxtmi.com/caselaws?id=122894 Refund under the Central Excise Act was held to be time-barred because the assessment was not provisional in the absence of any Rule 9B order, and the record did not show that duty had been paid under protest. As those factual assertions were not substantiated, the limitation bar under Section 11B applied to the refund claim, and rejection of the claim was upheld. en-us Wed, 03 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 15:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122894 Refund under the Central Excise Act was held to be time-barred because the assessment was not provisional in the absence of any Rule 9B order, and the record did not show that duty had been paid under protest. As those factual assertions were not substantiated, the limitation bar under Section 11B applied to the refund claim, and rejection of the claim was upheld. Case-Laws Central Excise Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122894