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2016 (12) TMI 1364 - AT - CustomsUnjust enrichment - whether the refund arising out of provisional assessment prior to 13-07-2006 would be hit by the doctrine unjust enrichment? - Held that: - reliance placed on the decision of the case of case of CCE, Kandla Vs Hindustan Zinc Ltd [2009 (2) TMI 100 - CESTAT AHMEDABAD], where it was held that when provisional assessment is finalized, the assessee is entitled to refund and he does not have to make the claim, the provisions of Section 27 is not attracted. In the present case, as the period involved is prior to 13-07-2006, the refund is not hit by the doctrine of unjust enrichment - appeal rejected - decided against Department.
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