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of <h1>Provisional assessment under Central Excise Rules remains provisional for refund claims</h1> The Court held that a provisional assessment under Rule 9B of the Central Excise Rules, 1944 retains its provisional nature for all purposes, including ... Provisional assessment Issues Involved:The judgment addresses the issue of whether a provisional assessment under Rule 9B of the Central Excise Rules, 1944 renders the assessment provisional as a whole, impacting the limitation period for a claim for refund based on different grounds.Provisional Assessment and Refund Claim:The Court considered whether a provisional assessment made under Rule 9B of the Central Excise Rules, 1944 retains its provisional nature for all purposes, including a claim for refund on grounds different from those leading to the provisional assessment. Citing a previous case, the Court affirmed that a provisional assessment remains provisional for all purposes, safeguarding a claim for refund even on different grounds. The assessment, whether provisional or final, maintains its character throughout and cannot be deemed final for matters not considered initially.Conclusion:In conclusion, the Court ruled in favor of the assessee, holding that a provisional assessment under Rule 9B of the Central Excise Rules, 1944 maintains its provisional nature for all purposes, including the limitation period for a claim for refund based on grounds other than those leading to the provisional assessment.
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