Unjust enrichment does not apply to refund claims from pre-amendment provisional assessments finalised later under Rule 9B.

Refunds arising from finalisation of provisional assessments for periods before 25 June 1999 were treated as falling outside the amended linking proviso to Rule 9B(5) of the Central Excise Rules, 1944. The amendment by Notification No. 45/99-CE(NT) was held not retrospective, so the doctrine of unjust enrichment did not apply to such earlier provisional assessments even if finalised after the amendment. The assessee was therefore entitled to refund without satisfying the unjust enrichment test, and the denial of refund on that ground was set aside.

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Issues: Whether the doctrine of unjust enrichment applies to refund claims arising from finalisation of provisional assessments pertaining to a period prior to 25.6.1999 when the assessments were finalised after the amendment to Rule 9B of the Central Excise Rules, 1944.

Analysis: The refund arose from provisional assessments made for a period before the amendment introducing the linking proviso to Rule 9B(5). The settled position, as reflected in the authorities relied upon, is that refunds consequent upon adjustment under Rule 9B operate in a distinct sphere from Section 11B, and the amendment made by Notification No. 45/99-CE(NT) dated 25.6.1999 was not retrospective. The doctrine of unjust enrichment was held applicable only to provisional assessments made after that date, not to earlier assessments whose finalisation occurred later.

Conclusion: The doctrine of unjust enrichment was not applicable to the refund claim, and the assessee was entitled to refund without having to satisfy the test of unjust enrichment.

Final Conclusion: The appeal succeeded and the order denying refund on the ground of unjust enrichment was set aside.

Ratio Decidendi: Refunds arising from finalisation of provisional assessments relating to periods prior to 25.6.1999 are not governed by the amended linking proviso to Rule 9B(5) and are not subject to unjust enrichment.

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