https://www.taxtmi.com/caselaws?id=191094 Refund arising from provisional assessment was treated as maintainable only after the excise authorities finalized the assessment. The provisional assessment procedure under the erstwhile Central Excise Rules, 1944 and the Central Excise Rules, 2002 was regarded as materially similar, and no fixed duration was read into the permission for provisional assessment. Because the assessment had not been finalized and the final price had not been accepted, the refund claim was premature. Rejection of the claim as time-barred or on the ground that provisional assessment was not duly permitted was unsustainable, and the matter was remanded for finalization and consequential orders. en-us Fri, 31 Jul 2015 00:00:00 +0530 Mon, 20 Mar 2017 20:55:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191094 Refund arising from provisional assessment was treated as maintainable only after the excise authorities finalized the assessment. The provisional assessment procedure under the erstwhile Central Excise Rules, 1944 and the Central Excise Rules, 2002 was regarded as materially similar, and no fixed duration was read into the permission for provisional assessment. Because the assessment had not been finalized and the final price had not been accepted, the refund claim was premature. Rejection of the claim as time-barred or on the ground that provisional assessment was not duly permitted was unsustainable, and the matter was remanded for finalization and consequential orders. Case-Laws Central Excise Fri, 31 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191094