Judgment :- R. JAYASIMHA BABU, J. The question referred 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 score different from the one which led to the assessment being done provisionally. 2.A question similar to the one now referred was considered by this Court in the case ofCollector of Central Excise, Madrasv.India Tyre and Rubber Co. Ltd. wherein a Bench of this Court held that a provisional assessment is provisional for all purposes including a claim for refund. The question considered in that case was as to whether a provisional assessment is made under Rule 9B of the Central Excise Rules, 1944 on any of the permissible grounds allowed thereunder, is it lawful to hold that the assessment as a whole is provisional so as to save a claim for refund on a different ground from the operation of time bar, or whether the provisionality is restricted to the only grounds on the basis of which provisional assessment was initially referred to. The Division Bench in that case held that the provisional assessment made is provisional for all purposes, and is not to be treated as provisional only in respect of a particular ground considered. We are in agreement with that view. 2.The assessment is either provisional or final, and if it is provisional, it retains that character of being provisional for every purpose and cannot be treated as final in respect of a matter not considered. What is material is the ultimate character of the order of assessment whether it is provisional or final. 3.We therefore, answer the question referred to us in favour of the assessee, and against the Revenue.