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2009 (12) TMI 801 - CESTAT BANGALORERefund claim - time limitation - Section 11B of CEA, 1944 - price variation clause - Held that: - for the purpose of assessing the goods provisionally there were provisions of Rule 7 of CER, 2004. It is on record that the assessee/appellant had not sought for provisional assessment of the goods under Rule 7. If that be so, because of existence of price variation clause the assessments cannot be considered as provisional - appeal dismissed - decided against appellant.
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