https://www.taxtmi.com/caselaws?id=52469 Refund claims filed beyond the statutory limitation period cannot be saved by a bare assertion that duty was paid provisionally. Provisional assessment is recognised only where the prescribed procedure is actually followed, including the relevant order, bond and security, and supporting evidence of such assessment. A mere reference in the return that payment was provisional does not override the limitation bar for refund claims. On the facts stated, the claims remained time-barred because the required provisional assessment process was not established. en-us Fri, 31 Oct 2003 00:00:00 +0530 Wed, 06 Oct 2010 10:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52469 Refund claims filed beyond the statutory limitation period cannot be saved by a bare assertion that duty was paid provisionally. Provisional assessment is recognised only where the prescribed procedure is actually followed, including the relevant order, bond and security, and supporting evidence of such assessment. A mere reference in the return that payment was provisional does not override the limitation bar for refund claims. On the facts stated, the claims remained time-barred because the required provisional assessment process was not established. Case-Laws Central Excise Fri, 31 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52469