https://www.taxtmi.com/caselaws?id=117719 Refund arising from finalisation of provisional assessments made before the 25-06-1999 amendment to Rule 9B(5) of the Central Excise Rules, 1944 was treated as outside the amended proviso's reach, because the amendment operated prospectively. The date of filing the refund claim was not decisive where the refund flowed directly from finalisation of provisional assessment. Section 11B of the Central Excise Act, 1944 and the Mafatlal principle were held inapplicable on the facts, as the claim did not reopen matters already concluded under provisional assessment. Unjust enrichment therefore did not apply, the amount was not required to be credited to the Consumer Welfare Fund, and the Revenue's appeal failed. en-us Tue, 28 Feb 2006 00:00:00 +0530 Tue, 26 Jun 2012 11:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117719 Refund arising from finalisation of provisional assessments made before the 25-06-1999 amendment to Rule 9B(5) of the Central Excise Rules, 1944 was treated as outside the amended proviso's reach, because the amendment operated prospectively. The date of filing the refund claim was not decisive where the refund flowed directly from finalisation of provisional assessment. Section 11B of the Central Excise Act, 1944 and the Mafatlal principle were held inapplicable on the facts, as the claim did not reopen matters already concluded under provisional assessment. Unjust enrichment therefore did not apply, the amount was not required to be credited to the Consumer Welfare Fund, and the Revenue's appeal failed. Case-Laws Customs Tue, 28 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117719