https://www.taxtmi.com/highlights?id=29493 Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional assessment, the price at which the duty was paid at the time of clearance cannot be treated as final assessment. - AT en-us Fri, 27 May 2016 10:09:09 +0530 Fri, 27 May 2016 10:09:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=29493 Refund claim - excess duty paid - procedure of provisional assessment not followed - merely because the appellant have not followed the procedure of provisional assessment, the price at which the duty was paid at the time of clearance cannot be treated as final assessment. - AT Highlights Central Excise Fri, 27 May 2016 10:09:09 +0530 https://www.taxtmi.com/highlights?id=29493