Refund Claim Adjusted: Provisional Assessments Apply Universally; CVD Component Deducted Due to CENVAT Credit Use by Appellant.

Refund claim - unjust enrichment - once an assessment is provisional, it is provisional for all purposes and not necessarily provisional in respect of the particular ground - however, the CVD component of the excess duty is to be deducted from the total refund claim since the same has already been availed as CENVAT credit by the appellant in their manufacturing process - AT .....

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