https://www.taxtmi.com/caselaws?id=42166 Excess excise duty paid under provisional assessment was refundable on final adjustment under Rule 9B(5), and the limitation period under Section 11B had to be computed from the date of such adjustment, or at the latest from the date of payment where applicable. The authority's adopted demand date had no basis in the statutory scheme, so the refund application filed on 28 May 1986 was within time. The limitation objection was therefore unsustainable, and the claim was treated as not time-barred. en-us Mon, 14 Dec 1987 00:00:00 +0530 Wed, 09 Jun 2010 15:33:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=42166 Excess excise duty paid under provisional assessment was refundable on final adjustment under Rule 9B(5), and the limitation period under Section 11B had to be computed from the date of such adjustment, or at the latest from the date of payment where applicable. The authority's adopted demand date had no basis in the statutory scheme, so the refund application filed on 28 May 1986 was within time. The limitation objection was therefore unsustainable, and the claim was treated as not time-barred. Case-Laws Central Excise Mon, 14 Dec 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=42166