https://www.taxtmi.com/caselaws?id=48772 Refund claims for excess central excise duty are governed by the six-month limitation in Section 11B, even where the contract contains a price variation or escalation clause. The existence of such a clause does not exclude the statutory refund regime, and Rule 173S requires refund applications to comply with Section 11B. The relevant date for limitation may differ depending on whether duty was paid on final assessment or provisional assessment, but the limitation period still applies in both situations. Only duty paid under protest falls outside the ordinary limitation bar. en-us Tue, 29 Feb 2000 00:00:00 +0530 Fri, 06 Aug 2010 13:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48772 Refund claims for excess central excise duty are governed by the six-month limitation in Section 11B, even where the contract contains a price variation or escalation clause. The existence of such a clause does not exclude the statutory refund regime, and Rule 173S requires refund applications to comply with Section 11B. The relevant date for limitation may differ depending on whether duty was paid on final assessment or provisional assessment, but the limitation period still applies in both situations. Only duty paid under protest falls outside the ordinary limitation bar. Case-Laws Central Excise Tue, 29 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48772