https://www.taxtmi.com/caselaws?id=288374 Refund arising from finalisation of a provisional assessment is governed by Rule 9B(5), which requires adjustment of duty provisionally paid against the duty finally assessed and mandates refund of any excess. Section 11B is a general refund provision and cannot override the special rule applicable to provisional assessments. The limitation objection under Section 11B therefore did not bar the claim, and the assessee was entitled to refund of the excess duty on final assessment. en-us Mon, 03 Feb 1997 00:00:00 +0530 Wed, 03 Jun 2020 10:06:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288374 Refund arising from finalisation of a provisional assessment is governed by Rule 9B(5), which requires adjustment of duty provisionally paid against the duty finally assessed and mandates refund of any excess. Section 11B is a general refund provision and cannot override the special rule applicable to provisional assessments. The limitation objection under Section 11B therefore did not bar the claim, and the assessee was entitled to refund of the excess duty on final assessment. Case-Laws Central Excise Mon, 03 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288374