TMI Blog2000 (8) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... of central excise duty paid during the period December 1990 to December 1992. The appellants had filed several price lists during the period. They had claimed deductions under several heads like discount, freight, special packing and handling charges etc. An order was passed making the assessments provisional and allowing only certain deductions while making the provisional assessments. The provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at it has been the consistent view of this Tribunal that refunds arising from finalisation of provisional assessments are not hit by the provision relating to unjust enrichment [M/s. Sanat Products Ltd. v. CCE, Meerut (final order No. 648/2000-A, dated 10-8-2000) CCE, Meerut v. Steel and Metal Tubes India Ltd. (Final Order No. 7/2000-A, dated 13-1-2000) 2000 (126) E.L.T. 1201 (Tribunal)]. He, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in appeal. The appellate order had already remanded the matter to the original authority and the original authority had, on consideration of the merits of the appellants' claims, re-fixed the assessable value, re-assessed the goods and found the amount of duty to be paid in excess. The refund in the instant case is, therefore, a consequence of finalisation of the provisional assessment. We, the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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