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2009 (3) TMI 149 - AT - Central ExciseRefund – period of limitation – Finalization of provisional assessment – held that - refund of the excess duty paid by the assessee while clearing watches and parts during 1994-95 is not governed by Section 11B at the time when the provisional assessment was finalized - the finding that the claim for refund was barred by limitation is not sustainable - During the material time there were no provisions requiring an assessee to file claim for refund of excess duty paid. In the circumstances we hold that the assessee has to be allowed the excess duty determined to have been paid on the impugned clearances of watches and parts made by the appellants during the year 1994-95 without their having to satisfy the authorities that such refund would not entail unjust enrichment of the assessee
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