Provisional assessment refunds are treated as assessment adjustments, not ordinary refund claims under central excise law.

Refund claims arising from finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 are treated as adjustments outside the ordinary refund regime. The text states that such adjustments do not fall within Sections 11A and 11B of the Central Excise Act, 1944, because the refund or demand flows directly from the assessment finalisation process rather than from an independent refund claim. On that basis, the doctrine of unjust enrichment is stated to be inapplicable to these claims, and the contrary Bombay High Court view relied on by the lower authorities is said to be inapplicable on the facts discussed.

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Issues: Whether refund arising on finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 is governed by Section 11B of the Central Excise Act, 1944 and the doctrine of unjust enrichment.

Analysis: The refund claims arose only on finalisation of provisional assessments. The settled position, as reiterated in the cited Supreme Court decisions, is that adjustments made under Rule 9B(5) are outside the scope of Section 11A and Section 11B. A refund or demand flowing directly from the finalisation of provisional assessment is not to be tested by the ordinary refund provisions applicable to independent claims. On that basis, the subsequent view of the Bombay High Court relied on by the lower authorities was held inapplicable to the present facts.

Conclusion: The doctrine of unjust enrichment and Section 11B were held not applicable to the refund claims arising from finalisation of provisional assessment, and the appeal was allowed.

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