https://www.taxtmi.com/caselaws?id=34840 Finalisation of provisional assessment under Rule 9B requires adjustment of duty already paid against the duty finally assessed, and any excess duty is to be refunded without a separate refund claim where the provision then in force so permitted. The text states that such refund was treated as outside Section 11B and therefore not barred by limitation, and the assessee was not required to establish absence of unjust enrichment for that excess duty. On abatements based on ECP percentage, the authorities' method of calculation was found correct, and the matter was remanded for fresh determination of the eligible refund after hearing the assessee. en-us Tue, 24 Mar 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34840 Finalisation of provisional assessment under Rule 9B requires adjustment of duty already paid against the duty finally assessed, and any excess duty is to be refunded without a separate refund claim where the provision then in force so permitted. The text states that such refund was treated as outside Section 11B and therefore not barred by limitation, and the assessee was not required to establish absence of unjust enrichment for that excess duty. On abatements based on ECP percentage, the authorities' method of calculation was found correct, and the matter was remanded for fresh determination of the eligible refund after hearing the assessee. Case-Laws Central Excise Tue, 24 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34840