Provisional assessment refunds not hit by unjust enrichment; later refund amendment applies prospectively only

Refund arising from finalisation of provisional assessment is not barred by unjust enrichment, because the doctrine does not defeat a refund that becomes payable on completion of the provisional process. The amendment to Rule 9B(5) and Section 11B was treated as prospective, so it did not apply to assessments already finalised before the amendment commenced. Authorities cited by the revenue were distinguished because they did not concern refund consequent to finalisation of provisional assessment. The assessee was therefore entitled to the refund.

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Issues: Whether the refund arising on finalisation of provisional assessment was hit by the doctrine of unjust enrichment, and whether the amendment to the refund provisions operated retrospectively.

Analysis: The refund claim arose from finalisation of provisional assessments. The governing principle applied was that, in such cases, unjust enrichment does not bar refund. The later amendment to Rule 9B(5) and Section 11B was treated as prospective and not as affecting assessments already finalised before its commencement. The authorities relied on by the revenue were distinguished as they did not concern refund on finalisation of provisional assessment.

Conclusion: The refund was not hit by unjust enrichment, and the assessee was entitled to the refund consequential to finalisation of provisional assessment.

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