https://www.taxtmi.com/caselaws?id=91319 Where the valuation issue had already been finally decided in favour of the assessee by the High Court, provisional assessments of the vehicles could not remain unfinalised on the ground that valuation was still unresolved. The assessments had to be aligned with that determination, and the consequential refund was required to be granted. The principle stated is that once the foundational valuation question is conclusively settled for the assessee, provisional assessments must be finalised on that basis and refund cannot be withheld. en-us Wed, 06 Jan 1999 00:00:00 +0530 Mon, 17 Oct 2011 13:13:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91319 Where the valuation issue had already been finally decided in favour of the assessee by the High Court, provisional assessments of the vehicles could not remain unfinalised on the ground that valuation was still unresolved. The assessments had to be aligned with that determination, and the consequential refund was required to be granted. The principle stated is that once the foundational valuation question is conclusively settled for the assessee, provisional assessments must be finalised on that basis and refund cannot be withheld. Case-Laws Central Excise Wed, 06 Jan 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91319