Refund of cess cannot be denied for lack of provisional assessment where entitlement is otherwise established and unjust enrichment does not apply.

Refund of cess could not be denied merely because provisional assessment had not been obtained, where payment was made before final quantity was ascertained, the claim was within limitation, and substantive entitlement was established; provisional assessment was treated as a procedural rather than a mandatory precondition. The bar of unjust enrichment also did not apply, because on the facts the excess cess arose only after final determination of the actual quantity received in the refinery, and the Tribunal had previously taken the same view in the assessee's case. Refund relief was therefore allowed and the Revenue's challenge failed.

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Issues: (i) Whether refund of cess could be denied merely because provisional assessment had not been obtained; (ii) Whether the refund claim was hit by unjust enrichment.

Issue (i): Whether refund of cess could be denied merely because provisional assessment had not been obtained.

Analysis: The payment was made before the final quantity was ascertained and the claim was filed within limitation. Provisional assessment was treated as a procedural facility for convenience and not as a mandatory precondition for refund where the substantive entitlement stood established.

Conclusion: The refund could not be denied on the ground that provisional assessment had not been obtained, and the finding was in favour of the assessee.

Issue (ii): Whether the refund claim was hit by unjust enrichment.

Analysis: In identical facts relating to the same assessee, the Tribunal had already held that cess liability depended on the actual quantity received in the refinery and that the excess payment arose only after final determination of quantity. That reasoning was applied again, and the earlier view had also not been disturbed on merits.

Conclusion: The bar of unjust enrichment did not apply, and the finding was in favour of the assessee.

Final Conclusion: The assessee obtained refund relief, while the Revenue's challenge failed.

Ratio Decidendi: Provisional assessment is not a mandatory condition for refund when the claim is otherwise within limitation and the substantive entitlement is established; unjust enrichment does not apply where the excess cess arises from final determination of quantity on the facts of the case.

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