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2013 (9) TMI 652 - AT - Central ExciseRefund claim - Unjust enrichment - finalization of provisional assessment - Held that:- Even under the amendment made by Notification No.45/99-CE (NT) dt . 25.06.1999 only the procedure established under sub-sec. (2) of sec. 11 B of Central Excise Act, 1944 has been made applicable to the refunds arising out of finalization of provisional assessments under Rule 9B of the Central Excise Rules, 1944. Accordingly the procedure regarding application of unjust enrichment to refunds on finalization of provisional assessments will be applicable to the provisional assessments made after 25.06.1999 and not before that date. The addition of proviso to Rule-9 B (5) has not been made with retrospective effect. Based on the ratio of the law laid down by Hon'ble Supreme Court in the case of CCE, in the case of Commissioner of Customs Vs Hindalco (2008 (9) TMI 372 - HIGH COURT OF GUJARAT AT AHMEDABAD), the doctrine of unjust enrichment will, therefore, not be attracted to the refunds pertaining to the finalization of provisional assessments for period prior to 25/06/1999 when the linking proviso under Rules 9B(5) of Central Excise Rules 2004 was not existing. The linking provision under proviso to Rule 9B( 5) was made by an amendment with effect from 25.06.1999 and will be applicable only w.e.f . 25.06.1999 -Following decision of Commissioner of Customs vs. Hindalco Industries Ltd. [2008 (9) TMI 372 - HIGH COURT OF GUJARAT AT AHMEDABAD] - Decided against Revenue.
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