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2018 (2) TMI 494

Head Note:
Refund of excess duty paid - denial on the ground of unjust enrichment - whether the amount paid at the time of provisional assessment can be treated as pre-deposit of duty paid during the pendency of assessment or not? - Held that: - Admittedly the appellant has opted for provisional assessment and the assessment has been finalized later on. So, therefore the amount paid by the appellant during the pendency of adjudication proceedings shall be the equivalent amount paid pending adjudication - after finalization of assessment, whatever excess duty has been paid by the appellant is refundable.

The appellant is entitled to avail refund claim to excess duty paid by them before the finalization of the assessments - appeal allowed - decided in favor of appellant.


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