https://www.taxtmi.com/caselaws?id=53235 The Tribunal allowed the appeal by M/s. Denso Haryana (P) Ltd., remanding the matter to the Adjudicating Authority for a review of their refund claims post finalization of the assessment. The Tribunal held that the assessments were provisional, applying to all purposes until finalized, and the refund claims were premature. This decision was based on precedents emphasizing that provisional assessment continues until finalization, as supported by judicial decisions cited, including the Supreme Court's ruling in Flock India [2000 (120) E.L.T. 285 (S.C.)]. en-us Mon, 07 Jun 2004 00:00:00 +0530 Mon, 11 Oct 2010 17:17:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53235 The Tribunal allowed the appeal by M/s. Denso Haryana (P) Ltd., remanding the matter to the Adjudicating Authority for a review of their refund claims post finalization of the assessment. The Tribunal held that the assessments were provisional, applying to all purposes until finalized, and the refund claims were premature. This decision was based on precedents emphasizing that provisional assessment continues until finalization, as supported by judicial decisions cited, including the Supreme Court's ruling in Flock India [2000 (120) E.L.T. 285 (S.C.)]. Case-Laws Customs Mon, 07 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53235