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Issues: Whether, for provisional assessments relating to a period prior to the 14-5-1999 amendment to Rule 9B(5) of the Central Excise Rules, 1944, the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 applied while finalising the assessments and granting consequential refund.
Analysis: The provisional assessments in question pertained to a period well before the amendment that made Section 11B applicable to provisional assessments. For that earlier period, the statutory refund restriction under Section 11B did not govern finalisation of provisional assessment. The Tribunal also noted that the observations in Hyderabad Industries were specific to that case and could not be treated as a general bar to refund in every case. The decisions in TVS Suzuki and Allied Photographics were treated as supporting the view that the amendment could not be applied retrospectively to the relevant period.
Conclusion: The objection based on unjust enrichment was rejected and the refund granted on finalisation of provisional assessment was upheld.
Ratio Decidendi: The bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 does not apply to finalisation of provisional assessments for periods anterior to the amendment that extended Section 11B to such assessments.
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