Provisional assessment refunds are not barred by unjust enrichment when they arise from statutory finalisation.

Refund arising on finalisation of provisional assessment is treated as a statutory adjustment flowing from the assessment mechanism itself, rather than as an independent refund claim. On that basis, the general bar of unjust enrichment and Section 11B do not apply where the refund is consequential to final assessment and no specific provision excludes it. The legal position was applied to the stated facts, and the revenue did not produce cogent material to show that the claim fell outside the provisional assessment framework. The refund was therefore payable to the assessee.

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Issues: Whether refund arising on finalisation of provisional assessment is governed by the bar of unjust enrichment and Section 11B.

Analysis: Refund flowing from final assessment after provisional assessment is a direct consequence of the statutory adjustment process. In the absence of a specific provision denying such refund, and where the refund arises by operation of the provisional assessment mechanism itself, it is not treated as an independent refund claim attracting the general bar of unjust enrichment. The legal position was applied to the facts, and no cogent material was shown by the revenue to establish that the refund claim was outside the ambit of finalisation of provisional assessment.

Conclusion: The refund did not attract the test of unjust enrichment and was payable to the assessee.

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