https://www.taxtmi.com/caselaws?id=44552 An independent excise refund claim is governed by Section 11B unless the assessee shows that the duty was paid provisionally and later adjusted under Rule 9B(5). The Rule 9B(5) exception applies only where the refund is a direct consequence of provisional assessment and not to an ordinary refund claim based on an exemption or pending classification dispute. On the record, provisional payment and invocation of Rule 9B were not established, so the factual basis for treating the claim as outside the statutory refund regime remained unproved and had to be shown before the departmental authorities. en-us Fri, 01 Apr 1977 00:00:00 +0530 Wed, 22 Apr 2020 14:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=44552 An independent excise refund claim is governed by Section 11B unless the assessee shows that the duty was paid provisionally and later adjusted under Rule 9B(5). The Rule 9B(5) exception applies only where the refund is a direct consequence of provisional assessment and not to an ordinary refund claim based on an exemption or pending classification dispute. On the record, provisional payment and invocation of Rule 9B were not established, so the factual basis for treating the claim as outside the statutory refund regime remained unproved and had to be shown before the departmental authorities. Case-Laws Central Excise Fri, 01 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=44552