2017 (3) TMI 1596

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....vocate, for the Appellant. Shri K.P. Muralidharan, AC (AR), for the Respondent. ORDER [Order per : D.N. Panda, Member (J)]. - Appellant's grievance is that its clearances for the years 1996-97, 1997-98 and 1998-99 were assessed provisionally. Finalisation of the provisional assessment for all the three years was made on 29-3-2005. On such finalisation, there arose a refund of Rs. 3,84,17,....

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....ovisional assessment prior to 25-6-1999 was not required to undergo the test of unjust enrichment in absence of provision of law in that regard. The doctrine of unjust enrichment was incorporated into law on 25-6-1999 in Rule 9B of the Central Excise Rules, 1944. 4. Revenue says that the authority below has passed an appropriate order. 5. Heard both sides and perused the records. ....