https://www.taxtmi.com/caselaws?id=99140 A refund claim under Rule 173L could not be refused merely because the assessments were provisional. Once the assessments were finalised, the claim was no longer premature and had to be examined on its merits. The earlier refusal, based solely on the provisional nature of the assessments, was not sustainable. en-us Wed, 16 Aug 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99140 A refund claim under Rule 173L could not be refused merely because the assessments were provisional. Once the assessments were finalised, the claim was no longer premature and had to be examined on its merits. The earlier refusal, based solely on the provisional nature of the assessments, was not sustainable. Case-Laws Central Excise Wed, 16 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99140