https://www.taxtmi.com/caselaws?id=48903 Refund of excise duty paid after an exemption notification came into force was held outside the scope of the Central Duties of Excise (Retrospective Exemption) Act, 1986 because that scheme applies only to duties that would not have been collected if the notification had operated at all material times. The assessments were not shown to be provisional, as no contemporaneous record supported that contention. In the absence of provisional assessment, the refund claim had to satisfy the ordinary six-month limitation under Section 11B of the Central Excise Act, and the claim was filed beyond that period. The Revenue's demand was accordingly sustained. en-us Thu, 15 Apr 1999 00:00:00 +0530 Sat, 07 Aug 2010 11:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48903 Refund of excise duty paid after an exemption notification came into force was held outside the scope of the Central Duties of Excise (Retrospective Exemption) Act, 1986 because that scheme applies only to duties that would not have been collected if the notification had operated at all material times. The assessments were not shown to be provisional, as no contemporaneous record supported that contention. In the absence of provisional assessment, the refund claim had to satisfy the ordinary six-month limitation under Section 11B of the Central Excise Act, and the claim was filed beyond that period. The Revenue's demand was accordingly sustained. Case-Laws Central Excise Thu, 15 Apr 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48903