https://www.taxtmi.com/caselaws?id=182442 Clearances from factories to depots were treated as provisional assessments where the correct assessable value could not be ascertained at removal because abatements depended on later depot sales. The absence of a formal provisional order did not defeat that characterisation when the factual basis for valuation was unavailable and the assessments were left open. On finalisation of such provisional assessments, excess duty was required to be adjusted against short-levied duty under the provisional assessment mechanism, and a separate refund claim was not necessary. The substitution of Rule 173-I did not alter this position, as it was procedural and independent of Rule 9B. en-us Mon, 09 Aug 1999 00:00:00 +0530 Tue, 10 May 2016 17:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182442 Clearances from factories to depots were treated as provisional assessments where the correct assessable value could not be ascertained at removal because abatements depended on later depot sales. The absence of a formal provisional order did not defeat that characterisation when the factual basis for valuation was unavailable and the assessments were left open. On finalisation of such provisional assessments, excess duty was required to be adjusted against short-levied duty under the provisional assessment mechanism, and a separate refund claim was not necessary. The substitution of Rule 173-I did not alter this position, as it was procedural and independent of Rule 9B. Case-Laws Central Excise Mon, 09 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182442