https://www.taxtmi.com/caselaws?id=115733 Rule 9B treats a provisional assessment as provisional until final adjustment, so any excess duty or shortfall must be refunded or recovered on finalisation without insisting on a separate refund application. Read with the statutory scheme under the Central Excise Act, the provision operates as a self-contained mechanism for adjustment after final assessment. On that basis, and following Allied Photographics and the Board's circular, the proper officer must determine the resulting refund or demand directly when the assessment is finalised. The Tribunal therefore set aside the impugned orders and remanded the matter for fresh determination of the amounts refundable or recoverable. en-us Wed, 01 Sep 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:35:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115733 Rule 9B treats a provisional assessment as provisional until final adjustment, so any excess duty or shortfall must be refunded or recovered on finalisation without insisting on a separate refund application. Read with the statutory scheme under the Central Excise Act, the provision operates as a self-contained mechanism for adjustment after final assessment. On that basis, and following Allied Photographics and the Board's circular, the proper officer must determine the resulting refund or demand directly when the assessment is finalised. The Tribunal therefore set aside the impugned orders and remanded the matter for fresh determination of the amounts refundable or recoverable. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115733