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2002 (4) TMI 65 - SC - Central ExciseRefund claims - Held that:- It is fairly not disputed by learned Counsel for the Revenue that the decision in Mafatlal Industries Limited [1996 (12) TMI 50 - SUPREME COURT OF INDIA] governs the appeals wherein held that Rule 9B provides for provisional assessment in situations specified in Clauses (a), (b) and (c) of sub-rule (1). The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that 'when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be adjusted against the duty finally assessed, and if the duty provisionally assessed falls short of or in excess of the duty finally assessed, the assessee shall pay the deficiency or be entitled to a refund, as the case may be'. Any recoveries or refunds consequent upon the adjustment under sub-rule (5) of Rule 9B will not be governed by Section 11A or Section 11B, as the case may be. Appeal allowed.
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