https://www.taxtmi.com/caselaws?id=77519 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 applied only where the assessee made a written request and the proper officer directed provisional assessment, or where the officer required it because self-assessment was unsatisfactory. In the absence of any material showing compliance with those statutory conditions, duty could not be treated as provisionally paid merely because the price was said to remain provisional. As a result, limitation for refund under the explanation to Section 11-B of the Central Excise Act, 1944 had to run from the date of payment of duty, not from final assessment, and a refund claim filed after one year was time-barred. en-us Tue, 08 Dec 2009 00:00:00 +0530 Wed, 22 Sep 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77519 Provisional assessment under Rule 9B of the Central Excise Rules, 1944 applied only where the assessee made a written request and the proper officer directed provisional assessment, or where the officer required it because self-assessment was unsatisfactory. In the absence of any material showing compliance with those statutory conditions, duty could not be treated as provisionally paid merely because the price was said to remain provisional. As a result, limitation for refund under the explanation to Section 11-B of the Central Excise Act, 1944 had to run from the date of payment of duty, not from final assessment, and a refund claim filed after one year was time-barred. Case-Laws Central Excise Tue, 08 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77519