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Provisional Assessment
Unjust Enrichment is not applicable for Duty Paid under Provisional Assessment during Period under Dispute: CESTAT allows Appeal [Read Order]
May 26, 2024
Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]
May 25, 2024
Provisional Assessment only applicable to specific situations as per Rule 7 of Central Excise Rules: CESTAT [Read Order]
December 26, 2023
CESTAT confirms Valuation of Adjudicating Authority in Finalisation of Provisional Assessment using CAS-4 principle, Sets aside Re-adjudication [Read Order]
October 13, 2023
Relief to Renault Nissan Automotive India: CESTAT Rules Refund Claim cannot be rejected for not opting Provisional Assessment [Read Order]
September 9, 2023
One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially: CESTAT [Read Order]
June 25, 2023
Customs Dept cannot Reject Price in MoA: CESTAT sets aside the Provisional Assessment for Clearance of Imported Vessel [Read Order]
May 5, 2023
CBIC amends guidelines regarding Provisional Assessment under section 18 of the CAROTAR, 2020 [Read Notification]
October 1, 2020
Bar of Unjust Enrichment not Applicable to Provisional Assessment: Bombay HC [Read Judgment]
May 11, 2018
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