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2019 (11) TMI 955 - AT - Central ExciseRefund claim - unjust enrichment - denial of refund claim on the ground that the appellant failed to opt order of provisional assessment of goods - HELD THAT:- While the procedure of provisional assessment has been provided for the convenience of the assessee, it is not a mandatory requirement - In the instant case the claim has been filed within the limitation, and therefore, the refund cannot be denied on that count. The appeal of M/s ONGC on this count is allowed. Appeal dismissed - decided against Revenue.
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