Provisional assessment finalisation permits re-credit; unjust enrichment and a fresh Section 11D basis cannot defeat entitlement.

Amounts arising on finalisation of provisional assessments are governed by the provisional assessment regime, and the assessee may re-credit the amount under Rule 9B(5) read with Rule 173-I. In that context, unjust enrichment under Section 11B does not apply where the entitlement flows from finalisation of the provisional assessment and settled Tribunal and Supreme Court authority. Section 11D(1) cannot be newly invoked on the footing that duty was collected from buyers unless that basis was made part of the original proceedings or notice. A cum-duty price further weakens any separate recovery premise.

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Issues: Whether amounts arising on finalisation of provisional assessments could be re-credited without recourse to unjust enrichment and Section 11B, and whether Section 11D(1) could be invoked on the footing that duty had been collected from buyers.

Analysis: The clearances were on provisional assessment and, on finalisation, the assessee became entitled to the amount and was rightly permitted to re-credit it under Rule 9B(5) read with Rule 173-I. The attempt to apply unjust enrichment under Section 11B was not sustainable in the circumstances, as the issue had already been settled in Tribunal and Supreme Court decisions dealing with provisional assessments. The appellate authority could not introduce a new case under Section 11D(1) on the premise that duty had been recovered from buyers when that basis had not been made the foundation of the original proceedings or notice. The plea that the price was cum-duty further negatived the premise of separate recovery from consumers.

Conclusion: Section 11D(1) was inapplicable and the assessee was entitled to re-credit of the amount without being defeated by unjust enrichment. The appeal succeeded.

Final Conclusion: The impugned appellate finding was set aside and the assessee's entitlement to the amount on finalisation of provisional assessment was affirmed, with consequential relief.

Ratio Decidendi: Amounts arising on finalisation of provisional assessments are governed by the provisional assessment regime and cannot be denied by invoking unjust enrichment or a new Section 11D(1) basis unless that basis was put in issue in the proceedings.

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