https://www.taxtmi.com/caselaws?id=103543 Duty paid after filing a classification list and before final approval may be treated as paid under a provisional assessment, even without a formal order under Rule 9B, where the course of proceedings shows that assessment was not final. On that footing, a refund arising from finalisation of the assessment is not barred by Section 11B(2). The nature of the assessment is determined from the conduct of the proceedings, not merely from the presence or absence of a formal provisional assessment order. en-us Fri, 13 Jul 2001 00:00:00 +0530 Thu, 23 Feb 2012 15:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103543 Duty paid after filing a classification list and before final approval may be treated as paid under a provisional assessment, even without a formal order under Rule 9B, where the course of proceedings shows that assessment was not final. On that footing, a refund arising from finalisation of the assessment is not barred by Section 11B(2). The nature of the assessment is determined from the conduct of the proceedings, not merely from the presence or absence of a formal provisional assessment order. Case-Laws Central Excise Fri, 13 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103543