https://www.taxtmi.com/caselaws?id=45968 Refunds or adjustments arising from provisional assessment under Rule 9B(5) fall outside the scope of Sections 11A and 11B until final assessment is completed. The Supreme Court position followed here is that recoveries or refunds consequent upon adjustment under Rule 9B(5) are not governed by those provisions. Where refund is claimed for duty paid before or in connection with provisional assessment, and final assessment has not yet been made, Section 11B does not apply. The later amendment to Rule 9B(5) was noted, but it was not shown to be retrospective and the relevant period predated that change. en-us Mon, 23 Jul 2001 00:00:00 +0530 Thu, 15 Jul 2010 09:50:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45968 Refunds or adjustments arising from provisional assessment under Rule 9B(5) fall outside the scope of Sections 11A and 11B until final assessment is completed. The Supreme Court position followed here is that recoveries or refunds consequent upon adjustment under Rule 9B(5) are not governed by those provisions. Where refund is claimed for duty paid before or in connection with provisional assessment, and final assessment has not yet been made, Section 11B does not apply. The later amendment to Rule 9B(5) was noted, but it was not shown to be retrospective and the relevant period predated that change. Case-Laws Central Excise Mon, 23 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45968