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2014 (4) TMI 576 - AT - Central ExciseDenial of refund claim - Whether the appellant is eligible for refund of the amount paid in excess by them prior to 25.06.1999 for which there was a provisional assessment - Held that:- referral order [2013 (9) TMI 652 - CESTAT AHMEDABAD] had only referred the question of applicability of unjust enrichment to the refund arising on finalization of provisional assessment. We find that the referral order was specifically referring to only this issue wherein there were contrary views as to applicability of unjust enrichment which were introduced in Rule 9B(V) of Central Excise Rules, 2002 w.e.f. 25.06.1999. Though the referral Bench, in their order, stated two questions that arose in the appeal and fell for their consideration, referral Bench in their wisdom had only referred one question to the Larger Bench - doctrine of unjust enrichment will not be attracted to the refunds pertaining to the finalization of provisional assessment for the period prior to 25.06.1999 when the linking proviso under Rule 9B(5) of Central Excise Rules was not in existence. Since the Larger Bench has already ruled in favour of the assessee, we find that the impugned order to the extent it is contrary to the law, as has been laid down by the Larger Bench, is liable to be set aside - Decided against Revenue.
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