Provisional assessment refunds under Rule 9B(5) are outside Section 11B until final assessment is completed.

Refunds or adjustments arising from provisional assessment under Rule 9B(5) fall outside the scope of Sections 11A and 11B until final assessment is completed. The Supreme Court position followed here is that recoveries or refunds consequent upon adjustment under Rule 9B(5) are not governed by those provisions. Where refund is claimed for duty paid before or in connection with provisional assessment, and final assessment has not yet been made, Section 11B does not apply. The later amendment to Rule 9B(5) was noted, but it was not shown to be retrospective and the relevant period predated that change.

---

---

Issues: Whether Section 11B of the Central Excise Act applies to refund claims arising from provisional assessment before final assessment is made, and whether recoveries or refunds consequent upon adjustment under Rule 9B(5) are governed by Section 11B.

Analysis: The Court followed the law declared by the Supreme Court that recoveries or refunds resulting from adjustment under Rule 9B(5) are not governed by Section 11A or Section 11B. It held that where refund is claimed in respect of duty paid prior to, or consequent upon, provisional assessment and final assessment has not yet been made, Section 11B does not apply. The subsequent amendment to Rule 9B(5) was noted, but it was not shown to be retrospective and the case related to a period earlier than that amendment.

Conclusion: Section 11B does not govern refund claims arising at the provisional assessment stage before final assessment is completed.

Final Conclusion: The assessee's refund claim was not barred by Section 11B at the provisional assessment stage, and the revenue challenge failed.

Ratio Decidendi: Refunds or adjustments arising from provisional assessment under Rule 9B(5) are outside the scope of Section 11A and Section 11B until final assessment is made.

---