https://www.taxtmi.com/caselaws?id=48701 Where duty is paid under provisional assessment, the refund limitation under Rule 11 of the Central Excise Rules, 1944 runs from the date of final adjustment after final determination, not from the date of each provisional payment. The Tribunal applied the principle that a provisional assessment remains provisional for all purposes and cannot be divided into separate provisional and final components based on the dispute raised. On that basis, the refund applications were treated as filed within time, and the Revenue's challenge failed. en-us Tue, 05 Mar 1991 00:00:00 +0530 Mon, 06 Nov 2023 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48701 Where duty is paid under provisional assessment, the refund limitation under Rule 11 of the Central Excise Rules, 1944 runs from the date of final adjustment after final determination, not from the date of each provisional payment. The Tribunal applied the principle that a provisional assessment remains provisional for all purposes and cannot be divided into separate provisional and final components based on the dispute raised. On that basis, the refund applications were treated as filed within time, and the Revenue's challenge failed. Case-Laws Central Excise Tue, 05 Mar 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48701