Unjust enrichment and provisional assessment issues admitted for consideration in a Central Excise refund dispute, with interim relief granted.

The Bombay HC admitted substantial questions of law on whether CESTAT erred in allowing the department's appeal, whether the refund claim was barred by unjust enrichment, and whether the classification list dated 21-11-1986 remained unapproved until the Assistant Collector's order dated 24-8-1989 so that assessments were provisional under Rule 9B read with Rules 173B and 173CC of the Central Excise Rules, 1944. Interim relief was granted in terms of prayer clause (c).

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Outcome: The appeal was admitted on substantial questions of law and interim relief was granted.

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