https://www.taxtmi.com/caselaws?id=167584 Duty debited to the personal ledger account for removal of excisable goods was treated as an advance deposit, while final assessment was made later on the RT-12 statement by the proper officer. For limitation under Rule 11 read with Rule 173-J of the Central Excise Rules, 1944, the date of payment was taken as the date of assessment rather than the earlier date of clearance. On that basis, a refund application filed on 9-4-1973 was within time because the relevant clearances could not have been finally assessed before May 1972, and the refund claim was held not time-barred. en-us Wed, 02 Mar 1977 00:00:00 +0530 Thu, 25 Dec 2014 14:35:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167584 Duty debited to the personal ledger account for removal of excisable goods was treated as an advance deposit, while final assessment was made later on the RT-12 statement by the proper officer. For limitation under Rule 11 read with Rule 173-J of the Central Excise Rules, 1944, the date of payment was taken as the date of assessment rather than the earlier date of clearance. On that basis, a refund application filed on 9-4-1973 was within time because the relevant clearances could not have been finally assessed before May 1972, and the refund claim was held not time-barred. Case-Laws Central Excise Wed, 02 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167584