https://www.taxtmi.com/caselaws?id=115909 Refund arising from finalisation of provisional assessment, where the assessment was completed before the amendment inserting the proviso to Rule 9B(5), accrued prior to the amendment and retained that character notwithstanding later filing or processing of the refund claim. The subsequent amendment did not retrospectively convert the refund into a fresh post-amendment claim, so the amended bar of unjust enrichment was inapplicable. The assessee was entitled to the refund. en-us Thu, 03 Feb 2005 00:00:00 +0530 Tue, 05 Jun 2012 12:11:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115909 Refund arising from finalisation of provisional assessment, where the assessment was completed before the amendment inserting the proviso to Rule 9B(5), accrued prior to the amendment and retained that character notwithstanding later filing or processing of the refund claim. The subsequent amendment did not retrospectively convert the refund into a fresh post-amendment claim, so the amended bar of unjust enrichment was inapplicable. The assessee was entitled to the refund. Case-Laws Central Excise Thu, 03 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115909