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2018 (6) TMI 174 - AT - Central ExciseRefund of excess Excise duty paid - unjust enrichment - finalization of provisional assessment - Section 11B of the Central Excise Act - Revenue has argued that even in the case of provisional assessment finalization, refund can be granted only subject to the test of unjust enrichment. Held that:- An identical issue came up before the Tribunal in the case of Indian Telephone Industries [2016 (11) TMI 14 - CESTAT BANGALORE] where it was held that adjustments at the time of finalization of provisional assessments would be permissible without putting the excess duty paid to the test of unjust enrichment - refund allowed - appeal dismissed - decided against Revenue.
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