2004 (9) TMI 495

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....the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  This appeal is in regard to rejection of the appellant's claim for refund of excess duty paid in respect of the goods assessed on provisional basis. The facts of the case are that during the period 1995-96, the appellant was clearing yarn produced by them from their factory to their depots and selling the yarn from the depots and dut....

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....smuch as no order of finalization has been passed by the competent authority. It is the submission of the learned Counsel that in such a case, the payment of Rs. 26 lakhs made on 31-3-1997 could be treated only as provisional and there was no requirement to file appeal. Reliance in this context has been placed on the decision in the case of Liberty Enterprises v. C.C.E., New Delhi - 2000 (120) E.L....