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2008 (3) TMI 126 - CESTAT CHENNAIClaim for refund of duty consequent upon finalization of provisional assessments for the period 1.4.99 to 24.6.99 - limitation and unjust enrichment provisions of Section 11B would be applicable to a refund claim (arising out of finalization of provisional assessment), only w.e.f. 25.6.99 – impugned unjust enrichment provision of section 11B not applicable for refund arising for the period prior to 25.6.99, because these provision has only prospective effect – refund allowed
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