https://www.taxtmi.com/caselaws?id=122424 Amounts arising on finalisation of provisional assessments are governed by the provisional assessment regime, and the assessee may re-credit the amount under Rule 9B(5) read with Rule 173-I. In that context, unjust enrichment under Section 11B does not apply where the entitlement flows from finalisation of the provisional assessment and settled Tribunal and Supreme Court authority. Section 11D(1) cannot be newly invoked on the footing that duty was collected from buyers unless that basis was made part of the original proceedings or notice. A cum-duty price further weakens any separate recovery premise. en-us Fri, 22 Jun 2001 00:00:00 +0530 Mon, 13 Aug 2012 15:54:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122424 Amounts arising on finalisation of provisional assessments are governed by the provisional assessment regime, and the assessee may re-credit the amount under Rule 9B(5) read with Rule 173-I. In that context, unjust enrichment under Section 11B does not apply where the entitlement flows from finalisation of the provisional assessment and settled Tribunal and Supreme Court authority. Section 11D(1) cannot be newly invoked on the footing that duty was collected from buyers unless that basis was made part of the original proceedings or notice. A cum-duty price further weakens any separate recovery premise. Case-Laws Central Excise Fri, 22 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122424