https://www.taxtmi.com/caselaws?id=73344 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 was treated by the Tribunal as relevant only to the limitation issue on refund claims, and the appeals were allowed on that basis. The Tribunal clarified that it did not decide the merits of the refund claims on other grounds. The broader question whether provisionality attaches to the entire assessment or only to the specific grounds supporting provisional assessment remained unresolved and was referred to the High Court for authoritative determination under Section 35G. en-us Wed, 18 Dec 1985 00:00:00 +0530 Tue, 31 May 2011 12:27:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73344 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 was treated by the Tribunal as relevant only to the limitation issue on refund claims, and the appeals were allowed on that basis. The Tribunal clarified that it did not decide the merits of the refund claims on other grounds. The broader question whether provisionality attaches to the entire assessment or only to the specific grounds supporting provisional assessment remained unresolved and was referred to the High Court for authoritative determination under Section 35G. Case-Laws Central Excise Wed, 18 Dec 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73344