Introducing the “In Favour Of” filter in Case Laws.
- ⚖️ Instantly identify judgments decided in favour of the Assessee, Revenue, or Appellant
- 🔍 Narrow down results with higher precision
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Introducing the “In Favour Of” filter in Case Laws.
Try it now in Case Laws →
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of 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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