https://www.taxtmi.com/caselaws?id=437526 Refund arising from finalisation of provisional assessment, where duty was paid under protest, is not barred by limitation in the ordinary manner under Section 11B of the Central Excise Act, 1944. The claim is treated as consequential to the final determination of the assessment dispute, and prior departmental examination of the admissible amount supports refund entitlement. Interest on delayed refund under Section 11BB becomes payable after three months from receipt of the refund application, not from later dates tied to document submission or departmental verification. en-us Tue, 11 Apr 2023 00:00:00 +0530 Tue, 09 May 2023 08:05:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437526 Refund arising from finalisation of provisional assessment, where duty was paid under protest, is not barred by limitation in the ordinary manner under Section 11B of the Central Excise Act, 1944. The claim is treated as consequential to the final determination of the assessment dispute, and prior departmental examination of the admissible amount supports refund entitlement. Interest on delayed refund under Section 11BB becomes payable after three months from receipt of the refund application, not from later dates tied to document submission or departmental verification. Case-Laws Central Excise Tue, 11 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437526