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2014 (12) TMI 109 - CESTAT MUMBAIDenial of refund claim - Unjust enrichment - Provisional assessment - Held that:- reconversion of the vessel from foreign run to coastal run, if the duty paid on provisional basis is found to be excess at the time of final assessment, then the same would be refunded - grounds of the Revenue is mis-placed and mis-conceived. From the case made out by the Revenue, the whole scheme of provisional assessment is to be given a go bye and render meaningless. This will be against the scheme of the Act and the Rules made thereunder - Following decision of Assessee's own previous case [2013 (12) TMI 1244 - CESTAT AHMEDABAD] - Decided against Revenue.
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