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2018 (12) TMI 301 - AT - Central ExciseRefund claim - Provisional assessment - whether evidence stand produced by the appellant prove excess payment and refund would result in unjust enrichment to the appellant? - Held that:- The denial to finalise the assessment not treating the same as provisional is bad and against the provisions of law The impugned order set aside and matter remanded to the Original Adjudicating Authority for fresh decision - appeal allowed by way of remand.
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