https://www.taxtmi.com/caselaws?id=201887 HC held that refund of excess excise duty was not permissible as the assessee had not followed the statutory procedure for provisional assessment while clearing goods. Relying on SC precedent, HC observed that in the absence of an order for provisional assessment, clearances made under self-removal based on approved classification and price lists are treated as final self-assessments. Unless such self-assessment is modified, no refund can arise. Finding no material to show provisional clearances, HC upheld CESTAT's order and answered the questions in favour of Revenue and against the assessee. en-us Tue, 31 Aug 2010 00:00:00 +0530 Wed, 19 Nov 2025 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201887 HC held that refund of excess excise duty was not permissible as the assessee had not followed the statutory procedure for provisional assessment while clearing goods. Relying on SC precedent, HC observed that in the absence of an order for provisional assessment, clearances made under self-removal based on approved classification and price lists are treated as final self-assessments. Unless such self-assessment is modified, no refund can arise. Finding no material to show provisional clearances, HC upheld CESTAT's order and answered the questions in favour of Revenue and against the assessee. Case-Laws Central Excise Tue, 31 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201887