Provisional assessment adjustments must be worked out on finalisation without a separate refund claim.

Rule 9B treats a provisional assessment as provisional until final adjustment, so any excess duty or shortfall must be refunded or recovered on finalisation without insisting on a separate refund application. Read with the statutory scheme under the Central Excise Act, the provision operates as a self-contained mechanism for adjustment after final assessment. On that basis, and following Allied Photographics and the Board's circular, the proper officer must determine the resulting refund or demand directly when the assessment is finalised. The Tribunal therefore set aside the impugned orders and remanded the matter for fresh determination of the amounts refundable or recoverable.

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Issues: Whether, on finalisation of provisional assessment, refund or demand arising therefrom had to be worked out under Rule 9B without insisting upon a separate refund application, and whether the lower orders could stand when the matter of finalisation itself was pending consideration in appeal.

Analysis: Rule 9B treats a provisional assessment as provisional for all purposes until it is finally adjusted against the duty finally assessed, and any excess or shortfall is to be refunded or recovered accordingly. The provision, together with the statutory scheme reflected in Section 11A of the Central Excise Act, was understood as a self-contained code for adjustment on finalisation. Relying on the Supreme Court's ruling in Allied Photographics and the Board's circular issued thereafter, the Tribunal held that, once the assessment is finalised, the proper officer must work out the resulting refund or demand and cannot insist on a separate refund claim under Section 11B for such adjustment.

Conclusion: The impugned orders were set aside and the matters were remanded to the Assistant Commissioner for fresh determination of the amounts refundable or recoverable on finalisation of the assessments.

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