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2009 (8) TMI 208 - CESTAT BANGALOREEligibility to refund of the amount claimed by the appellant from the angle of unjust enrichment - Tribunal vide earlier order had held that the entire claim was in time as the assessment of the goods manufactured by the appellant during the material period was provisional. - the vice of unjust enrichment would not be attracted in cases of refund of excess duty paid, determined following finalisation of provisional assessment prior to 25-6-1999, when Sub-rule 5 of rule 9B of Central Excise rules 1944 came into force. As it is submitted that the assessments remain provisional even today, we remand the matter to the Original Authority to finalise the assessment and decide the issue in terms of the Apex Court’s judgment in the case of CCE Chennai v. TVS Suzuki Ltd., 2003 (156) E.L.T. 161 (S.C.)
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