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2007 (12) TMI 71 - CESTAT, CHENNAIRefund in question had arisen out of finalization of provisional assessments for the period prior to 25-6-99 – during disputed time refund arise because of finalization of provisional assessment cannot be effected by unjust enrichment - Such refund was governed exclusively by the provisions of Rule 9B of the Central Excise Rules – rule 11B not applicable – refund allowed
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