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2017 (11) TMI 1436 - AT - Central ExciseValuation - abatement - provisional assessment - adjustment of excess paid duty with short paid duty - Held that: - the period is prior to 25.6.1999 when proviso to Rule 9B of erstwhile Central Excise Rules, 1944 was added - In the decision of Panasonic Battery India Co. [2013 (9) TMI 652 - CESTAT AHMEDABAD], the Larger Bench had analyzed the issues and held the issue in favor of the assessee. The excess/paid has to be adjusted towards short-payment of duty at the time of finalization of provisional assessment. Bar of unjust enrichment under Rule 9B(5) of Central Excise Rules, 1944 is not applicable to finalization of assessment for the period prior to 25.6.1999, even if the assessment is finalized after 25.6.1999. Demand withheld - appeal allowed - decided in favor of appellant.
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