Provisional assessment continuity under excise law led to remand for fresh reconsideration of the refund dispute.

Provisional assessment permission granted under the earlier excise regime continued to operate after the Central Excise Rules, 2002 came into force, so the assessments could not be refused treatment as provisional. Because an identical issue had already been decided in the assessee's own case, the Tribunal applied that earlier view and held that the refund dispute required fresh consideration. The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for a fresh decision in line with the prior Tribunal directions.

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Issues: Whether the assessments were provisional and whether the refund claim required reconsideration in the light of the earlier order in the assessee's own case.

Analysis: The Tribunal noted that an identical dispute had already been decided in the assessee's own case, where it was held that the provisional assessment permission granted under the earlier excise regime continued to remain valid upon enforcement of the Central Excise Rules, 2002, and that refusal to treat the assessments as provisional was contrary to law. Following that binding prior view, the Tribunal found it appropriate to send the matter back for fresh adjudication.

Conclusion: The impugned order was set aside and the matter was remanded to the Original Adjudicating Authority for fresh decision in accordance with the earlier Tribunal directions.

Final Conclusion: The assessee succeeded in obtaining a remand for reconsideration of the refund dispute, with the earlier finding on provisional assessment governing the fresh decision.

Ratio Decidendi: Where provisional assessment permission granted under the earlier excise regime continued by operation of law, the assessment could not be refused treatment as provisional, and the refund issue had to be reconsidered accordingly.

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