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2015 (10) TMI 2136 - AT - Central ExciseDemand of differential duty - Refund claim - Finalization of provisional assessment - Held that:- The respondent viz. M/s. Vikrant Tyres Ltd. (now M/s. J.K. Tyres & Industries Ltd.) in letter Ref. No.C.Ex./09/PA2000-01 dt. 20/12/2012 addressed to the Superintendent of Central Excise, Metagalli West Range, Mysore has stated that they had cleared the goods to 10 depots from out of 14 depots and their assessments were finalized for the depots to which goods were cleared during that year; the said fact was mentioned in the Order-in-Appeal No.88/2004. The respondent further argues that the doctrine of unjust enrichment is not applicable to provisional assessment cases, when they are finalized and when any refund is due to the assessee. The respondent refers to the Board’s Circular No.744/60/2003-CX dt. 11/09/2003 mentioning that the Department’s appeal on the said issue was dismissed by the Hon’ble Supreme Court in the case of CCE, Chennai Vs. T.V.S. Suzuki Ltd. [2003 (8) TMI 42 - SUPREME COURT OF INDIA]. - Decided against Revenue.
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