2005 (12) TMI 126

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....der per : Chittaranjan Satapathy, Member (T)]. - Heard both sides at length. The issue involved is whether the principles of unjust enrichment under Section 11B(2) & (3) will apply to the case at hand. It is the contention of the respondents that the refund in this case arises out of finalization of provisional assessment under Rule 9B of the Central Excise Rules, 1944 and hence the principles of ....

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....f the Tribunal in the case of CCE, Mumbai v. Kores India Ltd. - 2003 (156) E.L.T. 1036 (Tri-Mum) and states that all refunds arising after the date of amendment have to be dealt in the light of such amendment. 3. After considering arguments from both sides, we are of the view that in this case the refund has arisen only on finalization of the provisional assessment. We also find that at that po....