https://www.taxtmi.com/caselaws?id=48802 Rule 9B provisional assessment is not limited to refund situations; the principle in Samrat International applies equally where duty demand is involved. The article further states that an assessment can be treated as provisional only if the Rule 9B procedure is shown on the record to have been followed. Earlier views confining Samrat International to refund cases are disapproved, and later Supreme Court guidance is followed to the extent that compliance with the rule-based procedure is essential before provisional assessment is recognised. en-us Tue, 02 May 2000 00:00:00 +0530 Fri, 06 Aug 2010 15:32:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48802 Rule 9B provisional assessment is not limited to refund situations; the principle in Samrat International applies equally where duty demand is involved. The article further states that an assessment can be treated as provisional only if the Rule 9B procedure is shown on the record to have been followed. Earlier views confining Samrat International to refund cases are disapproved, and later Supreme Court guidance is followed to the extent that compliance with the rule-based procedure is essential before provisional assessment is recognised. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48802