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2009 (6) TMI 538 - CESTAT, BANGALORERefund- Limitation- the appellants herein submitted a refund claim to the adjudicating authority for refund of the amount finalized by the authority on completion of provisional assessment. The adjudicating authority after giving an opportunity of personal hearing to the appellants rejected the refund claim as time barred under the provisions of Central Excise Act, 1944. Aggrieved by the said order, the appellant preferred an appeal before the Commissioner (Appeals). The Commissioner (Appeals) also came to the same conclusion. Held that- the assessments were provisional and on finalization of such assessments, the appellants are eligible for refund which has been claimed by him. Since the assessments were provisional, it cannot be said that the refund claim is time barred. In view of the foregoing reasons, we are of the view that the impugned order is unsustainable and liable to be set aside and we do so. The appeal filed by the appellant is allowed with consequential relief if any.
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