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2016 (8) TMI 1328 - AT - Central ExciseRefund claim - finalization of provisional assessment - denial on the ground of time bar and unjust enrichment - Held that: - Any duty collected in excess during the pendency of finalisation of provisional assessment is in excess of that authorized by law and must, perforce, be returned to the assessee. There is no requirement for a separate application for refund. The original authority erred in directing that a claim be filed in consequence to finalisation and the first appellate authority erred in concurring with the finding that a part of the claim was barred by limitation. Unjust enrichment - Held that: - The appellant has produced a certificate of Chartered Accountant that the amount receivable has been shown in the accounts as ‘receivable’ and this is sufficient evidence that the incidence of duty has not been passed on. Appeal allowed - decided in favor of appellant.
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