https://www.taxtmi.com/caselaws?id=95944 During pendency of approval of a revised price list seeking lower assessable value, the assessments were treated as provisional rather than final on the basis of the earlier approved price list, so the excess duty paid at the higher value became refundable. The bar of unjust enrichment was held inapplicable to such provisional assessments, and the refund claim was legally admissible, entitling the assessee to return of the duty amount. en-us Tue, 13 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 11:53:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95944 During pendency of approval of a revised price list seeking lower assessable value, the assessments were treated as provisional rather than final on the basis of the earlier approved price list, so the excess duty paid at the higher value became refundable. The bar of unjust enrichment was held inapplicable to such provisional assessments, and the refund claim was legally admissible, entitling the assessee to return of the duty amount. Case-Laws Central Excise Tue, 13 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95944