https://www.taxtmi.com/caselaws?id=167237 In provisional assessment cases, the limitation period for a refund claim runs from the date of final adjustment after the duty is finally determined, not from the earlier provisional payment date. The explanation to Rule 11 was read as covering this situation even though it did not separately spell it out, so the refund time-limit had to be computed from finalisation of the assessment. The fact that the provisional assessment arose from valuation issues did not bar a refund claim based on rate of duty, because the rule fixes the limitation period and does not confine the grounds for refund. The refund claim was therefore within time and the rejection was unsustainable. en-us Fri, 30 Nov 1984 00:00:00 +0530 Fri, 12 Dec 2014 13:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167237 In provisional assessment cases, the limitation period for a refund claim runs from the date of final adjustment after the duty is finally determined, not from the earlier provisional payment date. The explanation to Rule 11 was read as covering this situation even though it did not separately spell it out, so the refund time-limit had to be computed from finalisation of the assessment. The fact that the provisional assessment arose from valuation issues did not bar a refund claim based on rate of duty, because the rule fixes the limitation period and does not confine the grounds for refund. The refund claim was therefore within time and the rejection was unsustainable. Case-Laws Central Excise Fri, 30 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167237