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2018 (6) TMI 855 - AT - Central ExciseRefund of Excise duty paid - provisional assessment - amount paid twice by mistake on certain items on the billings made to M/s. Reliance Petrochemicals - denial on the ground of unjust enrichment - Held that:- he period is prior to 25.6.1999 when Rule 9B(5) was introduced in Central Excise Rules, 1944 making the concept of unjust enrichment applicable for provisional assessment also - Rule 9B will be applicable only for provisional assessment made after 25.6.1999 - refund cannot be denied - appeal dismissed - decided against Revenue.
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