https://www.taxtmi.com/caselaws?id=52039 Refund under Section 11B was held unavailable where clearances were made on final prices and the record contained no price list, declaration, or intimation showing that prices were provisional or subject to revision. In the absence of a formal provisional assessment or departmental awareness of unsettled pricing, the limitation period applied and the refund claims were time-barred. A chartered accountant's certificate alone was insufficient to establish that the duty incidence had not been passed on, and the assessee failed to meet that burden. The refund claim was therefore not sustainable, and the original rejection was restored. en-us Tue, 26 Aug 2003 00:00:00 +0530 Tue, 09 Jul 2024 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52039 Refund under Section 11B was held unavailable where clearances were made on final prices and the record contained no price list, declaration, or intimation showing that prices were provisional or subject to revision. In the absence of a formal provisional assessment or departmental awareness of unsettled pricing, the limitation period applied and the refund claims were time-barred. A chartered accountant's certificate alone was insufficient to establish that the duty incidence had not been passed on, and the assessee failed to meet that burden. The refund claim was therefore not sustainable, and the original rejection was restored. Case-Laws Central Excise Tue, 26 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52039