https://www.taxtmi.com/caselaws?id=248546 A refund claim arising from a later reduction in price is computed from the date of initial duty payment under Section 11B unless the clearances were made under a valid provisional assessment. The Tribunal held that no order under Rule 9B of the Central Excise Rules, 1944, or Rule 7 of the Central Excise Rules, 2002, existed, and an earlier order discontinuing provisional assessment meant the assessee could not rely on provisional or deemed provisional assessment. Because the limitation period was not shifted by the later price reduction, the refund claim was time-barred. en-us Mon, 14 Oct 2013 00:00:00 +0530 Mon, 16 Jun 2014 08:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=248546 A refund claim arising from a later reduction in price is computed from the date of initial duty payment under Section 11B unless the clearances were made under a valid provisional assessment. The Tribunal held that no order under Rule 9B of the Central Excise Rules, 1944, or Rule 7 of the Central Excise Rules, 2002, existed, and an earlier order discontinuing provisional assessment meant the assessee could not rely on provisional or deemed provisional assessment. Because the limitation period was not shifted by the later price reduction, the refund claim was time-barred. Case-Laws Central Excise Mon, 14 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=248546