https://www.taxtmi.com/caselaws?id=96312 In provisional assessment cases, a refund application under the Central Excise Act may be filed before finalisation of assessment if it is otherwise within the statutory time limit, because the refund provisions contain no express bar and can be read harmoniously with the provisional assessment rule. On that view, rejection of the claim as premature is unsustainable, and the matter should be kept pending for determination of the refundable amount after final assessment. A dissenting view stated that refund could arise only after finalisation of provisional assessment and supported rejection as premature. en-us Thu, 15 Feb 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:53:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96312 In provisional assessment cases, a refund application under the Central Excise Act may be filed before finalisation of assessment if it is otherwise within the statutory time limit, because the refund provisions contain no express bar and can be read harmoniously with the provisional assessment rule. On that view, rejection of the claim as premature is unsustainable, and the matter should be kept pending for determination of the refundable amount after final assessment. A dissenting view stated that refund could arise only after finalisation of provisional assessment and supported rejection as premature. Case-Laws Central Excise Thu, 15 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96312