https://www.taxtmi.com/caselaws?id=121867 An amendment introducing unjust enrichment into Rule 9B(5) of the Central Excise Rules, 1944, operated prospectively and did not apply to refunds from provisional assessments relating to periods before 25-6-1999; refund claims for those earlier periods were therefore not hit by the bar, though the unpressed post-amendment amount in one appeal was excluded. Interest on receivables was held to be excludible from assessable value, and the lower authority could not travel beyond the remand directions by limiting the deduction to post-1996 periods; recomputation had to allow the deduction for the full relevant period. en-us Tue, 01 May 2007 00:00:00 +0530 Mon, 06 Aug 2012 17:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121867 An amendment introducing unjust enrichment into Rule 9B(5) of the Central Excise Rules, 1944, operated prospectively and did not apply to refunds from provisional assessments relating to periods before 25-6-1999; refund claims for those earlier periods were therefore not hit by the bar, though the unpressed post-amendment amount in one appeal was excluded. Interest on receivables was held to be excludible from assessable value, and the lower authority could not travel beyond the remand directions by limiting the deduction to post-1996 periods; recomputation had to allow the deduction for the full relevant period. Case-Laws Central Excise Tue, 01 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121867