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2019 (9) TMI 577 - AT - Central ExciseRefund of the excess duty paid - provisional assessment - doctrine of unjust enrichment - Section 11B read with Section 12B of the Central Excise Act, 1944 - HELD THAT:- The appellant’s own case M/S TVS MOTOR COMPANY LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE& SERVICE TAX MYSORE [2017 (6) TMI 163 - CESTAT BANGALORE], this Tribunal has held that any appeal against the sanctioning of refund order, the Revenue cannot recover erroneously sanctioned refund by parallel proceedings by issue of SCN. The Division Bench of this Tribunal in the case of C.C.,C.E. & S. T- MYSORE VERSUS JK TYRE & INDUSTRIES LTD., VIKRANT TYRES LTD. [2018 (6) TMI 174 - CESTAT BANGALORE] has held that the test of unjust enrichment does not apply to the cases of provisional assessment. Refund allowed - appeal allowed - decided in favor of Appellant.
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