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2017 (5) TMI 614 - AT - Central ExciseRefund claim - excise duty paid on certain post manufacturing expenses(PME) - whether the refund of the appellant is time bar and whether it is hit by unjust enrichment? - Held that: - entire issue of valuation and consequential determination of duty has finally came to an end only after Tribunal's order. The Tribunal's order was passed on 12-11-2003 therefore in my view refund arises only thereafter, hence refund claim filed on 23-4-2004 is within the time limit - As regard the unjust enrichment, it is admitted in the adjudication that assessment was finialised on 15-7-1984 and by way of corrigendum dated 15-10-1984 and necessary adjustment of duty was made on 18-7-1997, therefore the present refund claim is arising out of the deposited amount of provisional assessment. Therefore refund which is arising out of finalization of assessment will not be governed by the provision of unjust enrichment. The refund claim is neither hit by time bar nor hit by unjust enrichment - appeal allowed - decided in favor of appellant.
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