2014 (2) TMI 286

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....DR PER : D N Panda Both sides are in dispute on the facts whether there was finalization of provisional assessment and if so what is the consequences thereof. Appellants says that refund claim arose upon finalization of provisional assessment and no unjust enrichment test is applicable to such refund following the decision of the Tribunal in the case of ABB Ltd. vs CC, New Delhi reported [20....

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....unjust enrichment. If the provisional assessment relating to 209 bills finalized by an express order, there shall be no dispute at all since that can be verified from the order assessing finally. But no such order was placed before us to show in clear terms as to finalization of provisional assessment relating to 209 Bills of Entry. 4. The appellant failed to show from order dated 10.3.04 that ....