2000 (9) TMI 81 - HC - Central Excise

Summary

Issues Involved:
The judgment addresses the issue of whether a provisional assessment under Rule 9B of the Central Excise Rules, 1944 renders the assessment provisional as a whole, impacting the limitation period for a claim for refund based on different grounds.

Provisional Assessment and Refund Claim:
The Court considered whether a provisional assessment made under Rule 9B of the Central Excise Rules, 1944 retains its provisional nature for all purposes, including a claim for refund on grounds different from those leading to the provisional assessment. Citing a previous case, the Court affirmed that a provisional assessment remains provisional for all purposes, safeguarding a claim for refund even on different grounds. The assessment, whether provisional or final, maintains its character throughout and cannot be deemed final for matters not considered initially.

Conclusion:
In conclusion, the Court ruled in favor of the assessee, holding that a provisional assessment under Rule 9B of the Central Excise Rules, 1944 maintains its provisional nature for all purposes, including the limitation period for a claim for refund based on grounds other than those leading to the provisional assessment.