2000 (9) TMI 81

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....to us is as to whether in the facts and circumstances of the case, the provisional assessment resorted to under Rule 9B read with Rule 173J of the Central Excise Rules, 1944 on whatever ground would render assessment provisional as a whole so that the limitation for purposes of Rule 11 commences from the date of finalisation of the provisional assessment for purposes of a claim for refund on a sco....