Terminal gate verification for transshipment containers shifts to operators, while Customs controls and discrepancy reporting requirements remain mand...
Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999. Entitlement to refund and finalization independent of Section 11B refund provisions. Delay in passing Assessment Order not attributable to assessee cannot defeat refund claim on unjust enrichment grounds u/r 9B(5) proviso. Tribunal order in consonance with law, no substantial question of law, appeal dismissed.
Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999. Entitlement to refund and finalization independent of Section 11B refund provisions. Delay in passing Assessment Order not attributable to assessee cannot defeat refund claim on unjust enrichment grounds u/r 9B(5) proviso. Tribunal order in consonance with law, no substantial question of law, appeal dismissed.
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