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2017 (2) TMI 306 - AT - Central ExciseRefund claim - unjust enrichment - Held that: - in the appeal before the Commissioner (Appeals) against order-in-original, the Revenue has not challenged the admissibility of deduction as is apparent from the grounds of application where it is specifically stated that the deductions are not in dispute. In these circumstances, it is not open to Revenue to challenge the admissibility of deductions before the Tribunal. The provisions of unjust enrichment cannot be applied to the assessment when the period prior to 25/06/1999. The first order of finalisation of assessment was directed to be withdrawn by the Hon’ble High Court as the same was issued without a show-cause notice. In these circumstances, the order-in-original seeking refund claim become of first order of finalisation of provisional assessment - Appeal allowed - decided in favor of appellant.
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