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Unjust enrichment-provisional assessment

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....tion 11B cannot be invoked in the cases of refund where assessments were provisional under Rule 9B of the Central Excise Rules before insertion of proviso to sub-rule (5) of Rule 9B in June, 1999. 2. Board had, in fact, examined this issue very carefully in early part of last year in consultation with Law Ministry. It was advised that there could be doubts about the true purport of observations o....

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Unjust enrichment-provisional assessment