https://www.taxtmi.com/caselaws?id=77217 Refund arising directly from finalisation of provisional assessment completed before 25-6-1999 was treated as distinct from an independent refund claim, so Section 11B of the Central Excise Act, 1944 and the bar of unjust enrichment did not apply. The later proviso making Section 11B procedure applicable operated prospectively from 25-6-1999. On the same facts, the assessee could take suo motu credit in its PLA of the excess duty intimated on finalisation, because the excess became refundable by adjustment rather than by a separate refund claim. en-us Tue, 20 Apr 2010 00:00:00 +0530 Tue, 16 Jul 2013 17:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77217 Refund arising directly from finalisation of provisional assessment completed before 25-6-1999 was treated as distinct from an independent refund claim, so Section 11B of the Central Excise Act, 1944 and the bar of unjust enrichment did not apply. The later proviso making Section 11B procedure applicable operated prospectively from 25-6-1999. On the same facts, the assessee could take suo motu credit in its PLA of the excess duty intimated on finalisation, because the excess became refundable by adjustment rather than by a separate refund claim. Case-Laws Central Excise Tue, 20 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77217