2008 (3) TMI 126

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.... which arises for consideration in this appeal of the Revenue is whether a claim of the respondents for refund of duty consequent upon finalization of provisional assessments made for the period 1.4.1999 to 24.6.1999 is hit by the bar of unjust enrichment. According to the appellant, such a claim for refund is governed by Rule 9B of the Central Excise Rules, 1944 as amended by Notification No. 49/....