https://www.taxtmi.com/caselaws?id=153972 Refund claims under Section 11B of the Central Excise Act are tested against the date of duty payment unless provisional assessment was properly sought and obtained under Rule 7 of the Central Excise Rules, 2004. A price variation clause in the contract, by itself, does not make the duty payment provisional. In the absence of a provisional assessment order and compliance with the prescribed procedure, limitation runs from the duty payment date, and a delayed refund claim is time-barred. The rejection of refund was upheld on that basis. en-us Tue, 01 Dec 2009 00:00:00 +0530 Wed, 20 Dec 2017 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153972 Refund claims under Section 11B of the Central Excise Act are tested against the date of duty payment unless provisional assessment was properly sought and obtained under Rule 7 of the Central Excise Rules, 2004. A price variation clause in the contract, by itself, does not make the duty payment provisional. In the absence of a provisional assessment order and compliance with the prescribed procedure, limitation runs from the duty payment date, and a delayed refund claim is time-barred. The rejection of refund was upheld on that basis. Case-Laws Central Excise Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153972