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2016 (12) TMI 1115 - AT - Central ExciseRefund - time bar - unjust enrichment - Cash discount - Held that: -The appellant had submitted in the grounds of appeal that the cash discount was not collected from their customers and cash discount was not part of the assessable value and therefore, it was not part of cum-duty price and therefore Excise Duty was not collected on that component and as a result Excise Duty was not collected from their customers and duty incidence was not passed on - We further find that proviso to Sub rule 5 of Rule 9B of Central Excise Rules, 1944 came into operation w.e.f. 25.06.1999, Section 11B for unjust enrichment was not applicable for refund arising out of provisional assessment - The Original Authority shall also take into consideration the interest to be paid on the said amount from the date on which provision for paying interest on delayed refund came into operation on the statute of Central Excise Act, 1944 - appeal allowed - decided in favor of appellant-assessee.
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