https://www.taxtmi.com/caselaws?id=54344 Duty paid while classification approval remained pending was treated as paid under provisional assessment, so the earlier observation denying provisional assessment was deleted on rectification. The unit's closure and the absence of an Account Current meant the usual credit mechanism was unavailable, and the refund was directed to be paid in cash. The rectification application was therefore allowed, and the prior order was modified to reflect provisional assessment and cash refund. en-us Thu, 07 Apr 2005 00:00:00 +0530 Tue, 19 Oct 2010 14:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54344 Duty paid while classification approval remained pending was treated as paid under provisional assessment, so the earlier observation denying provisional assessment was deleted on rectification. The unit's closure and the absence of an Account Current meant the usual credit mechanism was unavailable, and the refund was directed to be paid in cash. The rectification application was therefore allowed, and the prior order was modified to reflect provisional assessment and cash refund. Case-Laws Central Excise Thu, 07 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54344