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TMI Blog2017 (11) TMI 1436X X X X Extracts X X X X X X X X Extracts X X X X ..... 013 (9) TMI 652 - CESTAT AHMEDABAD], the Larger Bench had analyzed the issues and held the issue in favor of the assessee. The excess/paid has to be adjusted towards short-payment of duty at the time of finalization of provisional assessment. Bar of unjust enrichment under Rule 9B(5) of Central Excise Rules, 1944 is not applicable to finalization of assessment for the period prior to 25.6.1999 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claimed various abatements such as trade discounts, additional discounts, freight and insurance, turnover tax, cost of packing for transport, consumer offer, interest on sundry debtor, interest on finished goods held at deports distribution expenses, subsidy received from Sikkim Govt. and addition margin etc. Consequently, the assessments were made provisional in respect of all the units by the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o upheld the same. Hence this appeal. 2. On behalf of the appellant, ld. Counsel Shri T. Chandran Nair submitted that the provisional assessment was finalized for all the four units quantifying excess payment of duty to the tune of ₹ 2,13,33,024/- on certain heads of abatement and short payment of duty to the tune of ₹ 32,13,948/-. Though the original authority confirmed the short ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... towards short-payment of duty at the time of finalization of provisional assessment. Bar of unjust enrichment under Rule 9B(5) of Central Excise Rules, 1944 is not applicable to finalisation of assessment for the period prior to 25.6.1999, even if the assessment is finalized after 25.6.1999. 6. In view of the above observation, we hold that the demand is unsustainable. The impugned order is s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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