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2002 (11) TMI 188 - AT - Central Excise
Extract:
.......iate the stand taken by the Revenue that the assessee s application for refund has to be denied since he did not seek provisional assessment. The fact that the assessee did not seek provisional assessment will not take away its right under Section 11B of the Central Excise Act. 6. In the result, we set aside the order impugned and allow the appeal.