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2009 (12) TMI 367 - UTTARAKHAND HIGH COURTRefund-Limitation- In this case claim of payment of excise duty provisionally, though could have been claimed by appellant in writing was never claimed by him, nor any direction issued to appellant by proper officer authorizing the payment of excise duty provisionally. None of the documents are material for determining the issue whether excise duty deposited by appellant was provisional or not. Held that- Assessee failed to bring out his case within statutory provisions so as to lead to conclusion that the deposit of excise duty at the hands of appellant was provisional. Benefit of limitation cannot run from date of final assessments. Tribunal’s order holding refund as barred by limitation, upheld.
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