Provisional assessment refund cannot be denied after scrutiny of documents, and unjust enrichment fails where duty incidence was not passed on.

Refund arising from finalisation of a provisional excise assessment cannot be denied merely because additional documents were not furnished, where the assessment was already finalised on the basis of the material submitted and scrutinised. The duty paid in excess was therefore refundable. The claim was also not barred by unjust enrichment because the appellate finding that the duty incidence had not been passed on to customers remained unrebutted. On that basis, the refund was upheld and the revenue challenge failed.

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Issues: (i) whether refund could be denied after finalization of provisional assessment on the ground that requisite documents were not furnished; (ii) whether the refund claim was barred by unjust enrichment.

Issue (i): whether refund could be denied after finalization of provisional assessment on the ground that requisite documents were not furnished.

Analysis: The assessment had been provisionally made under Rule 9B of the Central Excise Rules, 1944 and was subsequently finalized on the basis of the documents already submitted by the respondent. Once the assessment stood finalized and the supporting material had been scrutinized, the refund arising from excess duty payment could not be denied merely for want of further documents.

Conclusion: The objection based on non-furnishing of requisite documents was rejected and refund was held admissible.

Issue (ii): whether the refund claim was barred by unjust enrichment.

Analysis: The appellate authority had already recorded a finding that the duty incidence had not been passed on, directly or indirectly, to the customers. No material was brought to dislodge that finding, and the challenge on unjust enrichment was not shown to be legally sustainable.

Conclusion: The refund was held not to be hit by unjust enrichment.

Final Conclusion: The Revenue's appeal failed on all grounds, and the refund allowed on finalization of provisional assessment was upheld.

Ratio Decidendi: Refund arising from finalization of a provisional assessment cannot be denied once the supporting documents have been submitted and scrutinized, and it is not barred by unjust enrichment where the duty incidence has not been passed on.

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