Provisional assessment may be inferred from proceedings, allowing refund after finalisation despite no formal Rule 9B order.

Duty paid after filing a classification list and before final approval may be treated as paid under a provisional assessment, even without a formal order under Rule 9B, where the course of proceedings shows that assessment was not final. On that footing, a refund arising from finalisation of the assessment is not barred by Section 11B(2). The nature of the assessment is determined from the conduct of the proceedings, not merely from the presence or absence of a formal provisional assessment order.

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Issues: Whether the refund claim could be treated as arising from finalisation of provisional assessment, so that the bar under Section 11B(2) would not apply, despite the absence of a formal order under Rule 9B.

Analysis: The classification list had been filed claiming exemption, the claim was modified by the department, and the matter was carried in appeal before the assessment was finally concluded. On these facts, payment of duty made after filing the classification list and before approval was treated as referable to a provisional assessment. The absence of a formal order under Rule 9B was not decisive, since the nature of the assessment was to be gathered from the course of proceedings.

Conclusion: The refund was prima facie connected with provisional assessment, and the applicability of Section 11B(2) was not a ground to interfere with the relief granted to the respondent.

Ratio Decidendi: Where duty is paid after filing a classification list and before final approval, the assessment may be treated as provisional even without a formal order under Rule 9B, and the refund consequential upon such finalisation is not barred by the unjust enrichment requirement in Section 11B(2).

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