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2016 (12) TMI 1325 - CESTAT ALLAHABADRefund - Provisional assessment - Held that: - the proceedings of Provisional Assessment under Rule 7 of the Central Excise Rules, 2002 had not been completed in terms of the direction as contained in the finalisation Order where direction is given to the Range Officers to finally assess the monthly returns and determine the tax liability of the appellant - Appeal allowed - decided in favor of the assessee.
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