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2010 (8) TMI 235 - HC - Central ExciseRefund – limitation – time limit under section 11B of Central Excise Act - for making a claim for refund of excess duty paid - applicable where the prices are provisional and the self assessment is made by the assessee - procedure for removal of goods on provisional basis has not been followed – Held that: - no record to show that the clearances were effected on provisional basis – refund of duty not arises in self-assessment – cases where goods are cleared under self removal procedure unless self assessment is varied - self assessment could be challenged by filing an appeal – refund claim sustainable
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