https://www.taxtmi.com/caselaws?id=49939 Provisional assessment under the Central Excise Rules permitted finalisation by the proper officer, and excess duty paid on such assessments could be taken in credit or adjusted after final assessment without a separate refund application. Section 11B of the Central Excise Act was stated not to govern credit or adjustment in this setting until the assessment was finally settled. Notification No. 38/96 was noted as prospectively altering that position. On the stated facts, the refund claim was treated as not time barred, and the matter was remitted to determine the date of finalisation and recalculate refund entitlement. en-us Thu, 04 May 2000 00:00:00 +0530 Wed, 18 Aug 2010 16:09:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49939 Provisional assessment under the Central Excise Rules permitted finalisation by the proper officer, and excess duty paid on such assessments could be taken in credit or adjusted after final assessment without a separate refund application. Section 11B of the Central Excise Act was stated not to govern credit or adjustment in this setting until the assessment was finally settled. Notification No. 38/96 was noted as prospectively altering that position. On the stated facts, the refund claim was treated as not time barred, and the matter was remitted to determine the date of finalisation and recalculate refund entitlement. Case-Laws Central Excise Thu, 04 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49939