https://www.taxtmi.com/caselaws?id=166106 For limitation under Rule 11 of the Central Excise Rules, 1944, the relevant date of payment of duty is the date on which duty is debited in the P.L.A., because duty under the excise scheme is paid in the manner prescribed by the rules and removal of goods cannot occur without such payment. Assessment of the R.T. 12 return under Rule 173-I does not determine the date of payment for refund limitation purposes. Authorities dealing with provisional assessments were treated as inapplicable to this final-assessment context. The refund claim was therefore time-barred and rejection was upheld. en-us Fri, 06 May 1983 00:00:00 +0530 Mon, 25 Aug 2014 18:42:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166106 For limitation under Rule 11 of the Central Excise Rules, 1944, the relevant date of payment of duty is the date on which duty is debited in the P.L.A., because duty under the excise scheme is paid in the manner prescribed by the rules and removal of goods cannot occur without such payment. Assessment of the R.T. 12 return under Rule 173-I does not determine the date of payment for refund limitation purposes. Authorities dealing with provisional assessments were treated as inapplicable to this final-assessment context. The refund claim was therefore time-barred and rejection was upheld. Case-Laws Central Excise Fri, 06 May 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166106