https://www.taxtmi.com/caselaws?id=77027 Refund linked to provisional assessment is maintainable only where the statutory procedure for provisional assessment has been followed; a price variation clause in purchase orders does not by itself make an assessment provisional. On that basis, refund for the period 1-4-1997 to 16-4-1998 was held inadmissible because compliance with Rule 9B was absent. By contrast, where refund was claimed for supplies to IOCL during a period when provisional assessment was pending finalisation, and the delay in finalisation was attributable to the department before the assessment was later finalised, refund could not be refused merely as premature. The refund for that later period was allowed to stand. en-us Tue, 01 Sep 2009 00:00:00 +0530 Tue, 10 Aug 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77027 Refund linked to provisional assessment is maintainable only where the statutory procedure for provisional assessment has been followed; a price variation clause in purchase orders does not by itself make an assessment provisional. On that basis, refund for the period 1-4-1997 to 16-4-1998 was held inadmissible because compliance with Rule 9B was absent. By contrast, where refund was claimed for supplies to IOCL during a period when provisional assessment was pending finalisation, and the delay in finalisation was attributable to the department before the assessment was later finalised, refund could not be refused merely as premature. The refund for that later period was allowed to stand. Case-Laws Central Excise Tue, 01 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77027