https://www.taxtmi.com/caselaws?id=87540 Provisional assessment must be finalised before a refund of excess duty, or recovery of short-levied duty, can be entertained. Where goods are assessed provisionally pending test results, the assessment remains provisional for all purposes until finalisation, so any refund claim made earlier is premature and not maintainable. The claim therefore failed because the legal basis for determining excess or short levy had not yet crystallised. en-us Fri, 06 Jun 1997 00:00:00 +0530 Tue, 06 Sep 2011 16:55:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87540 Provisional assessment must be finalised before a refund of excess duty, or recovery of short-levied duty, can be entertained. Where goods are assessed provisionally pending test results, the assessment remains provisional for all purposes until finalisation, so any refund claim made earlier is premature and not maintainable. The claim therefore failed because the legal basis for determining excess or short levy had not yet crystallised. Case-Laws Central Excise Fri, 06 Jun 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87540