https://www.taxtmi.com/caselaws?id=99619 Refund arising from finalisation of provisional assessment was treated as a re-credit consequent on adjustment of duty, so the doctrine of unjust enrichment did not automatically bar relief. The Tribunal applied the settled position that such claims are distinct from ordinary refund claims and are not defeated merely because duty had been paid earlier under provisional assessment. It also held that the amendment to Rule 9B(5) and the related refund provision operated prospectively, so assessments finalised before the amendment remained governed by the pre-amendment position. The assessee's refund/re-credit claim therefore succeeded. en-us Tue, 31 Jul 2001 00:00:00 +0530 Sat, 28 Jan 2012 11:08:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99619 Refund arising from finalisation of provisional assessment was treated as a re-credit consequent on adjustment of duty, so the doctrine of unjust enrichment did not automatically bar relief. The Tribunal applied the settled position that such claims are distinct from ordinary refund claims and are not defeated merely because duty had been paid earlier under provisional assessment. It also held that the amendment to Rule 9B(5) and the related refund provision operated prospectively, so assessments finalised before the amendment remained governed by the pre-amendment position. The assessee's refund/re-credit claim therefore succeeded. Case-Laws Central Excise Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99619