https://www.taxtmi.com/caselaws?id=88347 Refund or adjustment arising on finalisation of provisional assessment under Rule 9B(5) was treated as part of the provisional assessment scheme and not as an refund claim under Section 11B. The Tribunal noted that excess duty paid on finalisation could be restored as credit in the assessee's current account or PLA, and that Section 11B applies only where a separate refund claim is filed after finalisation or the matter is reagitated. The lower orders were therefore unsustainable, and consequential relief followed by crediting the excess duty back to the assessee. en-us Thu, 05 Mar 1998 00:00:00 +0530 Tue, 30 Dec 2025 19:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88347 Refund or adjustment arising on finalisation of provisional assessment under Rule 9B(5) was treated as part of the provisional assessment scheme and not as an refund claim under Section 11B. The Tribunal noted that excess duty paid on finalisation could be restored as credit in the assessee's current account or PLA, and that Section 11B applies only where a separate refund claim is filed after finalisation or the matter is reagitated. The lower orders were therefore unsustainable, and consequential relief followed by crediting the excess duty back to the assessee. Case-Laws Central Excise Thu, 05 Mar 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88347