https://www.taxtmi.com/caselaws?id=114990 Refund of duty paid under protest during provisional assessments cannot be rejected on unjust enrichment grounds before the assessments are finally determined. Where the finding that the process did not amount to manufacture had already become final, but the assessments under Rule 9B of the Central Excise Rules, 1944 were never finalised, the refund claim had to be examined on the basis of the provisional assessment records and supporting affidavit and documents. The doctrine of unjust enrichment was therefore inapplicable at that stage, and the matter was remitted for finalisation of the assessments and reconsideration of the refund claim on the material on record. en-us Wed, 01 Sep 2004 00:00:00 +0530 Tue, 22 May 2012 17:50:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114990 Refund of duty paid under protest during provisional assessments cannot be rejected on unjust enrichment grounds before the assessments are finally determined. Where the finding that the process did not amount to manufacture had already become final, but the assessments under Rule 9B of the Central Excise Rules, 1944 were never finalised, the refund claim had to be examined on the basis of the provisional assessment records and supporting affidavit and documents. The doctrine of unjust enrichment was therefore inapplicable at that stage, and the matter was remitted for finalisation of the assessments and reconsideration of the refund claim on the material on record. Case-Laws Central Excise Wed, 01 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114990