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2017 (1) TMI 1511 - AT - Central ExciseRefund claim - unjust enrichment - finalization of provisional assessment - Rule 9B of Central Excise Rules, 1944 readwith Section 11B of the Central Excise Act, 1944 w.e.f. 25/06/1999 - Held that: - the provisional assessment in the present case was prior to the said date. There is no dispute on this - The Larger Bench of this Tribunal in Panasonic Battery India Co. Ltd. [2013 (9) TMI 652 - CESTAT AHMEDABAD] examined a similar dispute and held that 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 - appeal allowed - decided in favor of appellant.
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