https://www.taxtmi.com/caselaws?id=336680 The Tribunal allowed the appeal, holding that the appellant was entitled to a refund of excess duty paid during provisional assessment, subject to final calculation by the Revenue in accordance with the finalization order. The Range Officers were directed to calculate and refund any excess duty amount with interest. The Tribunal found the Assistant Commissioner's rejection of the refund claim to be based on irrelevant factors and noted incomplete provisional assessment proceedings. The Range Officer was instructed to complete the calculations within 60 days from receiving the order copy for determining the payable or refundable amount. en-us Fri, 23 Sep 2016 00:00:00 +0530 Tue, 27 Dec 2016 18:15:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336680 The Tribunal allowed the appeal, holding that the appellant was entitled to a refund of excess duty paid during provisional assessment, subject to final calculation by the Revenue in accordance with the finalization order. The Range Officers were directed to calculate and refund any excess duty amount with interest. The Tribunal found the Assistant Commissioner's rejection of the refund claim to be based on irrelevant factors and noted incomplete provisional assessment proceedings. The Range Officer was instructed to complete the calculations within 60 days from receiving the order copy for determining the payable or refundable amount. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336680