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2017 (12) TMI 315 - AT - Central ExciseRefund claim - unjust enrichement - applicability of Section 11B and Section 12B of CEA, 1944 - Held that: - there was no order on record establishing provisional assessment of the goods and order finalizing the provisional assessments - the contention of the appellant that since the duty was paid under protest and Rule 233B of the said Rules, 1944 were followed and, therefore, the provisions related to unjust enrichment are not applicable in the present case is not tenable in law for the reason that Rule 233B of said Rules has no bearing on limitation for calculation of period for eligibility of limitation for refund u/s 11B of CEA, 1944 - appeal dismissed - decided against appellant.
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