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2011 (3) TMI 577 - HC - Central ExciseRefund - Provisional assessment - Rule 173C of the Central Excise Rules, 1944 - it is clear that the Appellate Authority, the Tribunal and the department proceeds on the assumption that this is a case of claim for refund by the assessee under Section 11B of the Excise Act, 1944 and therefore, the burden of unjust enrichment applies - Held thata: - The refund is paid in pursuance of the finalization of the provisional assessment order and in fact, the Assessing Authority was right in holding that the doctrine of unjust enrichment does not apply in the facts of the case relying on the judgment of the Constitution Bench as well as subsequent decisions - Appeal is dismissed
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