https://www.taxtmi.com/caselaws?id=122520 Where turnover discount was to be quantified after clearance, the departmental circular permitted provisional assessment if the assessee disclosed the intended discount and requested such assessment. The assessee had made that request, and the revenue was required to decide it by accepting or rejecting provisional assessment. In the absence of any order on that request, the refund claim could not be rejected solely as time barred on the footing that the assessments were not provisional. The impugned order was set aside and the matter remanded for reconsideration on merits. en-us Thu, 18 Jan 2007 00:00:00 +0530 Tue, 14 Aug 2012 13:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122520 Where turnover discount was to be quantified after clearance, the departmental circular permitted provisional assessment if the assessee disclosed the intended discount and requested such assessment. The assessee had made that request, and the revenue was required to decide it by accepting or rejecting provisional assessment. In the absence of any order on that request, the refund claim could not be rejected solely as time barred on the footing that the assessments were not provisional. The impugned order was set aside and the matter remanded for reconsideration on merits. Case-Laws Central Excise Thu, 18 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122520