Provisional capacity assessment prevented refund determination until finalisation and required remand for fresh adjudication.

Where the annual capacity assessment of the stenter remained provisional and had not been finalised, the refund claim could not be finally examined on merits because the correct capacity determination had to be completed first. The adjudicating authority was therefore required to finalise the assessment before considering the refund afresh. The impugned order was set aside and the matter remanded for de novo adjudication after finalisation of the assessment.

---

---

Issues: Whether the refund claim was premature because the provisional assessment of annual capacity of the stenter had not been finalised, and whether the matter required remand for fresh decision.

Analysis: The assessment of the stenter capacity was found to be provisional and not yet finalised by the revenue authorities. In that situation, the refund claim could not be finally considered on merits at that stage, because the question of correct annual capacity had first to be determined. The appropriate course was for the adjudicating authority to finalise the assessment and then examine the refund claim afresh.

Conclusion: The refund claim was held to be premature, the impugned order was set aside, and the matter was remanded for de novo adjudication after finalisation of the assessment.

---