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TMI Blog2018 (6) TMI 888X X X X Extracts X X X X X X X X Extracts X X X X ..... 05.06.1999. The assessment was provisional during the relevant period. There was no provision of unjust enrichment in the case of provisional assessment under Rule 9B. This express provision brought into the statute w.e.f 25.06.1999 by inserting the Sub-Rule (5) of Rule 9B of Central Excise Rules, 1944. Tribunal’s Larger Bench in the case of Commissioner of Central Excise & Service Tax vs. M/s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Hot Air Independent Textile Processors Annual Capacity Determination Rules, 1998 (Compound Levy Scheme). During the period December 1998 to March 1999 when the assessment was provisional the appellant paid the duty on galleries. Subsequently, they filed the refund claim. The Revenue rejected their refund claim on the ground of unjust enrichment. Therefore, the present appeal. 2. Shri S. Sur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tax vs. M/s Panasonic Battery India Co Ltd. 2013 (9) TMI 652-CESTAT AHMEDABAD (ii) Commissioner of Central Excise , Vadodara-II vs. M/s Panasonic Battery India Co Ltd. And Vice Versa 2014 (4) TMI 576-CESTAT AHMEDABAD (iii) Jalan Dyeing Bleaching Mills vs. Commissioner of Central Excise, Mumbai-2011 (272) ELT 408 (Tri.-Mumbnai) (iv) Commissioner of Central Excise, Pune vs. Rocket Engg. Corpor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fact is not under dispute that the duty paid is pertaining to the period December 1998. The same was paid on 05.06.1999. The assessment was provisional during the relevant period. There was no provision of unjust enrichment in the case of provisional assessment under Rule 9B. This express provision brought into the statute w.e.f 25.06.1999 by inserting the Sub-Rule (5) of Rule 9B of Central Excis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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