https://www.taxtmi.com/caselaws?id=181518 Section 11A recovery limitation does not control the departmental review and appeal power under Section 35E(3), which operates on its own statutory timetable. In provisional assessment cases, Rule 9B treats duty as finally adjustable only when the assessment is concluded, so the relevant date for Section 11A arises on final adjustment rather than on the original adjudication order or payment under protest. The article explains that Section 35E(2) directions to file an appeal and the one-year period in Section 35E(3) remain independent of Section 11A, and that payment under protest does not alter that position. en-us Thu, 12 May 1994 00:00:00 +0530 Tue, 19 Apr 2016 12:30:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181518 Section 11A recovery limitation does not control the departmental review and appeal power under Section 35E(3), which operates on its own statutory timetable. In provisional assessment cases, Rule 9B treats duty as finally adjustable only when the assessment is concluded, so the relevant date for Section 11A arises on final adjustment rather than on the original adjudication order or payment under protest. The article explains that Section 35E(2) directions to file an appeal and the one-year period in Section 35E(3) remain independent of Section 11A, and that payment under protest does not alter that position. Case-Laws Central Excise Thu, 12 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181518