Provisional duty payment under excise rules was questioned, with Samrat International's reach and Rule 9B treatment referred for reconsideration.

Duty paid during finalisation of a classification list or price list may be capable of being treated as provisional, and the earlier view limiting provisional payment to cases under Rule 9B of the Central Excise Rules, 1944 was not accepted. The document also notes that the reach of Samrat International was in issue, specifically whether its principle applies only to refund claims or also to demands. The matter was referred to a Larger Bench for reconsideration of these questions.

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Issues: Whether duty paid during the period of finalisation of classification list or price list, or under Rule 9B of the Central Excise Rules, 1944, can be treated as provisional; and whether the principle laid down in Samrat International applies only to refund claims or also to demands.

Outcome: The earlier view that provisional payment of duty is confined to cases covered by Rule 9B was not accepted, and the issue was referred to a Larger Bench for reconsideration.

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