https://www.taxtmi.com/caselaws?id=126102 A price variation clause does not, by itself, make excise clearances provisional; provisional assessment requires a formal request and an order, so the limitation bar under section 11B continues to apply. Refund claims may still survive unjust enrichment where later adjustments of excess price and duty, together with buyer certificates, show that the duty burden was not passed on. Reliable evidence of post-clearance settlement can rebut the section 12B presumption, even though the absence of a provisional assessment order leaves the time-bar issue intact. en-us Tue, 24 Mar 2009 00:00:00 +0530 Mon, 25 Sep 2017 12:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126102 A price variation clause does not, by itself, make excise clearances provisional; provisional assessment requires a formal request and an order, so the limitation bar under section 11B continues to apply. Refund claims may still survive unjust enrichment where later adjustments of excess price and duty, together with buyer certificates, show that the duty burden was not passed on. Reliable evidence of post-clearance settlement can rebut the section 12B presumption, even though the absence of a provisional assessment order leaves the time-bar issue intact. Case-Laws Central Excise Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126102