Commissioner Of Central Excise, ... vs T.V.S. Suzuki Limited, Hosur

The Supreme Court held that the refund claim under Section 11B of the Central Excise Act, 1944 was not time-barred as the assessment was provisional at the time of the claim. The Court reaffirmed the principle established in Mafatlal Industries Ltd. v. Union of India, stating that refund claims following provisional assessments are not subject to the limitations of Sections 11A and 11B. Consequently, the Court upheld the decision of the Commissioner and CEGAT, allowing the refund claim.