https://www.taxtmi.com/caselaws?id=98345 Refund arising from finalisation of provisional assessment under Rule 9B(5) was treated as an adjustment due on final assessment, not an ordinary refund claim governed in the same manner by Sections 11A and 11B. The bar of unjust enrichment did not automatically apply, and the refundable amount could not be diverted to the Consumer Welfare Fund under Section 12C without the statutory basis being established. The text also notes that deduction for special packing charges could not be rejected on the same facts where it had already been accepted in earlier appellate proceedings. The ratio states that such provisional-assessment refunds are payable unless the final assessment is separately challenged. en-us Fri, 25 Aug 2000 00:00:00 +0530 Fri, 20 Jan 2012 12:23:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98345 Refund arising from finalisation of provisional assessment under Rule 9B(5) was treated as an adjustment due on final assessment, not an ordinary refund claim governed in the same manner by Sections 11A and 11B. The bar of unjust enrichment did not automatically apply, and the refundable amount could not be diverted to the Consumer Welfare Fund under Section 12C without the statutory basis being established. The text also notes that deduction for special packing charges could not be rejected on the same facts where it had already been accepted in earlier appellate proceedings. The ratio states that such provisional-assessment refunds are payable unless the final assessment is separately challenged. Case-Laws Central Excise Fri, 25 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98345