2000 (8) TMI 134

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....s arisen on account of refund claim filed by the appellants in respect of central excise duty paid during the period December 1990 to December 1992. The appellants had filed several price lists during the period. They had claimed deductions under several heads like discount, freight, special packing and handling charges etc. An order was passed making the assessments provisional and allowing only ....

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....of the case, learned counsel representing the appellants submitted that it has been the consistent view of this Tribunal that refunds arising from finalisation of provisional assessments are not hit by the provision relating to unjust enrichment [M/s. Sanat Products Ltd. v. CCE, Meerut (final order No. 648/2000-A, dated 10-8-2000) & CCE, Meerut v. Steel and Metal Tubes India Ltd. (Final Order No. ....