https://www.taxtmi.com/caselaws?id=43191 Duty paid through the personal ledger account was treated as actual payment, but where clearance occurred before approval of the classification list and the duty was provisional under the self-removal procedure, refund limitation under Section 11B ran from the date of adjustment after final assessment, not from each debit entry in the account current. On those facts, the refund claim was within time and the assessee was entitled to refund. en-us Fri, 21 Sep 1990 00:00:00 +0530 Fri, 05 Dec 2025 15:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43191 Duty paid through the personal ledger account was treated as actual payment, but where clearance occurred before approval of the classification list and the duty was provisional under the self-removal procedure, refund limitation under Section 11B ran from the date of adjustment after final assessment, not from each debit entry in the account current. On those facts, the refund claim was within time and the assessee was entitled to refund. Case-Laws Central Excise Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43191