https://www.taxtmi.com/highlights?id=63619 Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess admittedly the assessee’s claim of refund within stipulated time of one year, the refund is admissible. The refund cannot be rejected only on the ground that assessee has not opted for provisional assessment - AT en-us Mon, 23 May 2022 08:13:30 +0530 Mon, 23 May 2022 08:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=63619 Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess admittedly the assessee’s claim of refund within stipulated time of one year, the refund is admissible. The refund cannot be rejected only on the ground that assessee has not opted for provisional assessment - AT Highlights Central Excise Mon, 23 May 2022 08:13:30 +0530 https://www.taxtmi.com/highlights?id=63619