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2011 (7) TMI 414 - AT - Central ExciseProvisional assessment - Classification - Demanded differential duty - The period involved in this case is 2000-01 to 2003-04. The period involved upto 30.6.2001 is covered under Rule 9B of Central Excise Rules, 1944 till they were replaced by Central Excise Rules, 2001 w.e.f. 1.7.2001 - it follows that on finalization of assessment, if the authority finds any amount of money having been paid in excess of the duty liability ascertained in the final assessment, the excess amount so ascertained would become refundable to the assessee subject to the applicability of the principles of unjust enrichment and only after that the amount is adjustable - The appellant is at liberty to produce document in support of their contention that they have not passed on the incidence of duty to their customers - Decided in favour of the assessee by way of remand
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