https://www.taxtmi.com/caselaws?id=243688 The Tribunal remands the case to the Adjudicating Authority to verify the finalization of provisional assessment for 209 bills of entries. The decision highlights the need for clarity and evidence in refund claims stemming from provisional assessments, emphasizing adherence to legal principles and precedents. The Authority is instructed to determine if finality was achieved through a specific order and, if so, to grant the refund accordingly; otherwise, an appropriate order should be issued based on findings. en-us Wed, 30 Oct 2013 00:00:00 +0530 Fri, 07 Feb 2014 20:24:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243688 The Tribunal remands the case to the Adjudicating Authority to verify the finalization of provisional assessment for 209 bills of entries. The decision highlights the need for clarity and evidence in refund claims stemming from provisional assessments, emphasizing adherence to legal principles and precedents. The Authority is instructed to determine if finality was achieved through a specific order and, if so, to grant the refund accordingly; otherwise, an appropriate order should be issued based on findings. Case-Laws Customs Wed, 30 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243688