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of <h1>Board Challenges CEGAT Ruling: Unjust Enrichment Doctrine in Pre-June 1999 Provisional Assessments u/s 11B.</h1> The circular addresses the application of the doctrine of unjust enrichment in provisional assessment cases under Central Excise. It references a decision by the Southern Bench of CEGAT, which ruled that unjust enrichment provisions under Section 11B do not apply to refunds from provisional assessments conducted before June 1999. The Board, after consulting with the Law Ministry, disagreed with this interpretation and has filed a civil appeal in the Apex Court. The circular instructs field formations to be informed of this development for necessary action, highlighting the ongoing legal debate over the applicability of unjust enrichment provisions in such cases.
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