Unjust enrichment does not apply to refund on finalisation of provisional assessment under Rule 9B.

Refund arising from the finalisation of provisional assessment under Rule 9B was treated as outside the reach of Section 11B's unjust enrichment bar. The refund flowed from adjustment on completion of the provisional assessment for an earlier period, and the amount was not regarded as having been passed on to buyers. On that basis, the claim could not be credited to the Consumer Welfare Fund and was payable to the assessee.

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Issues: Whether the principle of unjust enrichment applies to a refund arising on finalisation of provisional assessment under Rule 9B.

Analysis: The refund arose out of the finalisation of provisional assessment for an earlier period. The determination was made under the regime of Rule 9B, and the refund flowed from adjustment on finalisation of that assessment. In such a situation, the statutory bar under Section 11B and the doctrine of unjust enrichment were held not to govern the refund claim. The amount was also treated as not having been passed on to buyers, and therefore it could not be directed to the Consumer Welfare Fund.

Conclusion: The principle of unjust enrichment was held inapplicable, and the refund was directed to be paid to the assessee.

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