https://www.taxtmi.com/caselaws?id=48802 Provisional assessment under Rule 9B of the Central Excise Rules extends to duty demands as well as refunds; the Samrat International principle is not confined to refund claims. Classification of an assessment as provisional requires the prescribed Rule 9B procedure to be established from the record. The contrary view limiting Samrat International to refunds was rejected, while later Supreme Court guidance was applied to require compliance with the rule-based procedure before treating an assessment as provisional. 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 Provisional assessment under Rule 9B of the Central Excise Rules extends to duty demands as well as refunds; the Samrat International principle is not confined to refund claims. Classification of an assessment as provisional requires the prescribed Rule 9B procedure to be established from the record. The contrary view limiting Samrat International to refunds was rejected, while later Supreme Court guidance was applied to require compliance with the rule-based procedure before treating an assessment as provisional. Case-Laws Central Excise Tue, 02 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48802