Vst Industries Limited vs The Commissioner Of Central Excise, on 12 June, 2025
Further, it is settled
position of law that provisional assessment must be finalized
comprehensively covering both classification and valuation
and it cannot be partially finalized as held in appellant's own
case in CCE, Hyderabad v. VST Industries Limited (Final
order No.A/30848/2018 in Appeal No.E/1219/2010) and
contended that the order dated 30.05.1997, effectively
2
1999 (114) ELT 162 (Tri.)
13
PSK,J&NNR,J
cea_41_2008
concluded the proceedings under Rule 9B(5) of Rules, 1944
on adjusting the provisionally paid duties with the finally
assessed duties, thereby finalizing the provisional
assessment. However, the refund was rejected on the ground
of 'unjust enrichment.' She further contended that in the
present case, the principle of 'unjust enrichment' is
inapplicable prior to 25.06.1999 as proceedings under Rule
9B of the Rules, 1944 and the issue in this case is no longer
res integra.