Provisional assessment under Rule 9B applies to duty demands too, but only with demonstrated procedural compliance.

Rule 9B provisional assessment is not limited to refund situations; the principle in Samrat International applies equally where duty demand is involved. The article further states that an assessment can be treated as provisional only if the Rule 9B procedure is shown on the record to have been followed. Earlier views confining Samrat International to refund cases are disapproved, and later Supreme Court guidance is followed to the extent that compliance with the rule-based procedure is essential before provisional assessment is recognised.

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Issues: Whether the principle in Samrat International applies to demands as well as refunds under the provisional assessment scheme, and whether assessments can be treated as provisional only when the procedure under Rule 9B of the Central Excise Rules is shown to have been followed.

Analysis: The reference examined the scheme of Rule 9B and the connected self-assessment provisions. It was held that provisional assessment is not confined to refund situations; the principle recognised in Samrat International operates equally where duty demand is involved. The Tribunal further held that the statutory procedure under Rule 9B must be established on the record before an assessment can be treated as provisional. The earlier view that Samrat International was limited to refund cases was disapproved, and the later Supreme Court guidance was followed to the extent that compliance with the rule-based procedure is essential.

Conclusion: The answer was against the view that Samrat International is confined to refund cases, and in favour of the proposition that provisional assessment must be supported by compliance with Rule 9B.

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