https://www.taxtmi.com/caselaws?id=125691 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that the time limit under Section 11B does not apply to refunds from finalization of provisional assessments under Rule 9B. The assessing officer should automatically sanction refunds without requiring a formal claim from the assessee, as per Rule 9B. The appeal by the Revenue was rejected, emphasizing that the refund process is distinct from Section 11B requirements. en-us Mon, 01 Dec 2008 00:00:00 +0530 Mon, 29 Oct 2012 12:34:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125691 The Tribunal upheld the Commissioner (Appeals)'s decision, ruling that the time limit under Section 11B does not apply to refunds from finalization of provisional assessments under Rule 9B. The assessing officer should automatically sanction refunds without requiring a formal claim from the assessee, as per Rule 9B. The appeal by the Revenue was rejected, emphasizing that the refund process is distinct from Section 11B requirements. Case-Laws Central Excise Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125691