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2019 (5) TMI 715 - HC - Central ExciseRefund claim - assessee has received the duty amount from M/s ITC ltd which in turn passed on to the consumer - HELD THAT:- The first question turns on facts. Therefore, we do not think that the same deserves any consideration as substantial question of law. Unjust enrichment - finalization of the provisional assessment under Rule 9B(5) of CEA - HELD THAT:- The second question is covered by a decision of this Court in THE COMMISSIONER OF CUSTOMS, CENTRAL EXCISE & SERVICE TAX, HYDERABAD-III COMMISSIONERATE. VERSUS M/S. AMRUTANJAN HEALTH CARE LTD. [2018 (5) TMI 309 - ANDHRA PRADESH HIGH COURT] where it was held that refund arising out of the finalization of provisional assessments during the period February 1985 to April 1995 need not pass the test of unjust enrichment as the amendment to sub-rule 5 of Rule 9B came into force only w.e.f. 25.06.1999. Appeal dismissed - decided against appellant.
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