https://www.taxtmi.com/caselaws?id=52867 Where an assessee made a written request for provisional assessment under Rule 9B of the Central Excise Rules and the proper officer took no action, the absence of an express departmental order could not defeat the request. The clear written application and departmental inaction supported treating the clearances as provisionally assessed, and the contrary view that the assessments were final was unsustainable. The assessments were therefore treated as provisional, and the refund claim was remitted for fresh decision after finalisation of assessment. en-us Fri, 19 Mar 2004 00:00:00 +0530 Fri, 08 Oct 2010 11:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52867 Where an assessee made a written request for provisional assessment under Rule 9B of the Central Excise Rules and the proper officer took no action, the absence of an express departmental order could not defeat the request. The clear written application and departmental inaction supported treating the clearances as provisionally assessed, and the contrary view that the assessments were final was unsustainable. The assessments were therefore treated as provisional, and the refund claim was remitted for fresh decision after finalisation of assessment. Case-Laws Central Excise Fri, 19 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52867