https://www.taxtmi.com/caselaws?id=113469 Refund arising from the finalisation of provisional assessment under Rule 9B was treated as outside the reach of Section 11B's unjust enrichment bar. The refund flowed from adjustment on completion of the provisional assessment for an earlier period, and the amount was not regarded as having been passed on to buyers. On that basis, the claim could not be credited to the Consumer Welfare Fund and was payable to the assessee. en-us Tue, 11 May 2004 00:00:00 +0530 Sat, 05 May 2012 14:33:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113469 Refund arising from the finalisation of provisional assessment under Rule 9B was treated as outside the reach of Section 11B's unjust enrichment bar. The refund flowed from adjustment on completion of the provisional assessment for an earlier period, and the amount was not regarded as having been passed on to buyers. On that basis, the claim could not be credited to the Consumer Welfare Fund and was payable to the assessee. Case-Laws Central Excise Tue, 11 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113469