https://www.taxtmi.com/caselaws?id=46148 A provisional assessment under Rule 9B read with Rule 173J of the Central Excise Rules, 1944 retains that character for all purposes until finalisation, and limitation for a refund claim under Rule 11 begins only from the date the assessment is finally completed. The assessment cannot be treated as provisional for one ground and final for another, because the controlling factor is the ultimate character of the assessment order. The Court followed the view that provisional assessment remains provisional for every purpose, including refund claims based on a different ground from the one that led to provisional assessment. en-us Mon, 18 Sep 2000 00:00:00 +0530 Fri, 16 Jul 2010 10:53:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46148 A provisional assessment under Rule 9B read with Rule 173J of the Central Excise Rules, 1944 retains that character for all purposes until finalisation, and limitation for a refund claim under Rule 11 begins only from the date the assessment is finally completed. The assessment cannot be treated as provisional for one ground and final for another, because the controlling factor is the ultimate character of the assessment order. The Court followed the view that provisional assessment remains provisional for every purpose, including refund claims based on a different ground from the one that led to provisional assessment. Case-Laws Central Excise Mon, 18 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46148