https://www.taxtmi.com/caselaws?id=165648 A customs refund claim relating to goods under provisional assessment may be presented before finalisation, because the limitation rule governs when time starts to run rather than barring an early filing. The commentary also states that a provisional assessment is not frozen after one adjustment and may be corrected or revised again before final determination. On project imports, replacement goods supplied for an existing project can still qualify for concessional assessment where they form part of the project's capital equipment and the scheme otherwise applies. The practical effect is that interim revision and consequential refund relief remain available, and project import benefits are not defeated merely because the items are replacement goods. en-us Tue, 27 May 1980 00:00:00 +0530 Tue, 05 Aug 2014 13:15:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165648 A customs refund claim relating to goods under provisional assessment may be presented before finalisation, because the limitation rule governs when time starts to run rather than barring an early filing. The commentary also states that a provisional assessment is not frozen after one adjustment and may be corrected or revised again before final determination. On project imports, replacement goods supplied for an existing project can still qualify for concessional assessment where they form part of the project's capital equipment and the scheme otherwise applies. The practical effect is that interim revision and consequential refund relief remain available, and project import benefits are not defeated merely because the items are replacement goods. Case-Laws Customs Tue, 27 May 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165648