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2016 (11) TMI 1286 - AT - Central ExciseRefund claim - duty on Sub-Standard Kraft Paper mistakenly - ignorance of Notification No. 217/86-CE dated 01.031986 - time bar - whether unjust enrichment will be applicable to the refund of the duty finalized after 25.06.1999 but pertaining to the period prior to 25.06.1999? - Held that: - The issue whether unjust enrichment will be applicable to the refund of the duty finalized after 25.06.1999 but pertaining to the period prior to 25.06.1999 was held to be in favour of the assessee by the Larger Bench of Tribunal in the case of Panasonic Battery India Company Limited [2013 (9) TMI 652 - CESTAT AHMEDABAD], where it was held that the doctrine of unjust enrichment will, therefore, not be attracted to the refunds pertaining to the finalization of provisional assessments for period prior to 25/06/1999 when the linking proviso under Rules 9B(5) of Central Excise Rules 2004 was not existing. The linking provision under proviso to Rule 9B(5) was made by an amendment with effect from 25.06.1999 and will be applicable only w.e.f. 25.06.1999 - the refund cannot be credited to the Consumer Welfare Fund enrichment. The impugned order is set aside and I hold that the appellant is eligible for sanction of refund - appeal allowed - decided in favor of appellant.
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