Commissioner Of Central Excise Chennai vs T.V.S. Suzuki Ltd. Hosur

The case examines whether a refund claim for excise duty is barred by limitation if the application was filed before the final assessment was completed. The central issue concerns the interpretation of the limitation period for refund claims under the Central Excise Act, 1944, specifically when assessments are provisional. The Court analyzed whether the period of limitation commences from the date of payment or the date of final assessment.