https://www.taxtmi.com/caselaws?id=122508 Refund arising from finalisation of provisional assessment under Rule 9B(5) of the Central Excise Rules is treated as part of the special assessment mechanism, not as a refund claim governed by Section 11B of the Central Excise Act, 1944. On that basis, the procedural restrictions in Section 11B(2) and Section 11B(3), including the bar of unjust enrichment, do not apply to such consequential refunds. The Tribunal relied on settled Supreme Court authority to distinguish refunds flowing from final assessment from ordinary statutory refund applications under Section 11B, and concluded that the assessee was entitled to refund without invoking unjust enrichment. en-us Thu, 21 Dec 2006 00:00:00 +0530 Tue, 14 Aug 2012 12:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122508 Refund arising from finalisation of provisional assessment under Rule 9B(5) of the Central Excise Rules is treated as part of the special assessment mechanism, not as a refund claim governed by Section 11B of the Central Excise Act, 1944. On that basis, the procedural restrictions in Section 11B(2) and Section 11B(3), including the bar of unjust enrichment, do not apply to such consequential refunds. The Tribunal relied on settled Supreme Court authority to distinguish refunds flowing from final assessment from ordinary statutory refund applications under Section 11B, and concluded that the assessee was entitled to refund without invoking unjust enrichment. Case-Laws Central Excise Thu, 21 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122508