https://www.taxtmi.com/caselaws?id=72936 Under Chapter VII-A of the Central Excise Rules, approval of classification and price lists did not complete assessment in law; duty assessment remained incomplete until the proper officer finally assessed and adjusted the RT-12 return. The absence of a bond or cash security was not treated as decisive of finality. On the related reference issue, the Tribunal treated the questions on provisional assessment and the commencement of refund limitation as substantial and inter-linked, and referred them for the High Court's opinion. en-us Wed, 08 Jan 1986 00:00:00 +0530 Thu, 26 May 2011 10:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72936 Under Chapter VII-A of the Central Excise Rules, approval of classification and price lists did not complete assessment in law; duty assessment remained incomplete until the proper officer finally assessed and adjusted the RT-12 return. The absence of a bond or cash security was not treated as decisive of finality. On the related reference issue, the Tribunal treated the questions on provisional assessment and the commencement of refund limitation as substantial and inter-linked, and referred them for the High Court's opinion. Case-Laws Central Excise Wed, 08 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72936