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2009 (8) TMI 208

..... the goods manufactured by the appellant during the material period was provisional. - the vice of unjust enrichment would not be attracted in cases of refund of excess duty paid, determined following finalisation of provisional assessment prior to 25-6-1999, when Sub-rule 5 of rule 9B of Central Excise rules 1944 came into force. As it is submitted that the assessments remain provisional even toda .....

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..... 6. The claim for refund was allowed for a period of six months on a finding that the claim relating to earlier period was barred by limitation. The Order of the Commissioner (Appeals) which confirmed the above finding had been challenged by the appellant before the Tribunal and the Tribunal vide Final Order No. 498/02 dated 23-4-02 [2002 (148) E.L.T. 285 (Tribunal)] had held that the entire claim .....

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..... isional. We find that the Apex Court, in the case of TVS Suzuki, cited above has held as follows: 7........ The refund claims were made pursuant to the finalisation of provisional assessment orders and prior to 25-6-1999 i.e. the date on which the proviso to sub-rule (5) of Rule 9B came into force. In our view, therefore, all these cases would be governed by the rule in Mafatlal Industries Ltd., ( .....

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