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<h1>Appeal dismissed due to provisional assessment; refund pending finalization.</h1> The appeal was rejected as the assessment in question was provisional pending test results, and any refund or payment adjustment could only occur after ... Refund - Provisional assessment The appeal was filed for a refund claim that was rejected because the assessment was provisional. The appellants admitted the assessment was provisional pending test results, and it was held that any refund or payment adjustment can only happen after finalizing the provisional assessment. The appeal was rejected.
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