https://www.taxtmi.com/caselaws?id=117059 The judgment concluded that refunds resulting from finalization of provisional assessments, even if excess duty collected is returned through credit notes or adjustments, do not violate the bar of unjust enrichment under Rule 7(6) of the Central Excise Rules, 2002. The refunds sanctioned to the company were deemed proper and legal, leading to the rejection of the Review Applications for lacking merit. en-us Thu, 08 Dec 2005 00:00:00 +0530 Tue, 19 Jun 2012 18:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117059 The judgment concluded that refunds resulting from finalization of provisional assessments, even if excess duty collected is returned through credit notes or adjustments, do not violate the bar of unjust enrichment under Rule 7(6) of the Central Excise Rules, 2002. The refunds sanctioned to the company were deemed proper and legal, leading to the rejection of the Review Applications for lacking merit. Case-Laws Central Excise Thu, 08 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117059