https://www.taxtmi.com/caselaws?id=43407 Refund claims under Section 11B of the Central Excises and Salt Act were treated as timely where they were filed within six months from the actual dates of excess payment, since the date of payment of duty was the relevant date for claims outside the special categories in the statute. The provisional assessment route did not apply because the excess refund was not linked to a statutory final assessment adjustment. The text also states that duty collected without authority of law, including on goods not actually manufactured or cleared, cannot be retained on a limitation objection, and the unlawfully collected amount remains refundable. en-us Thu, 13 Aug 1992 00:00:00 +0530 Thu, 17 Jun 2010 18:34:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43407 Refund claims under Section 11B of the Central Excises and Salt Act were treated as timely where they were filed within six months from the actual dates of excess payment, since the date of payment of duty was the relevant date for claims outside the special categories in the statute. The provisional assessment route did not apply because the excess refund was not linked to a statutory final assessment adjustment. The text also states that duty collected without authority of law, including on goods not actually manufactured or cleared, cannot be retained on a limitation objection, and the unlawfully collected amount remains refundable. Case-Laws Central Excise Thu, 13 Aug 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43407