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2004 (5) TMI 451 - CESTAT, BANGALOREExtract: .......und arises on adjustment under Rule 9B(5) then such refund will not be governed by Section 11B. Since in this case the provisional assessments were finalized, therefore Section 11B and principles of unjust enrichment will not apply and the amount of refund has to be given to the appellants. We, therefore, allow the appeal with consequential relief.
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