https://www.taxtmi.com/caselaws?id=122652 Refund of duty paid under protest following finalization of provisional assessments was held not to be barred by unjust enrichment under Section 11B of the Central Excise Act, 1944, for the relevant period before insertion of Rule 9B(5). The analysis noted that where clearances were made under provisional assessment and the refund arose only on finalization, the doctrine of unjust enrichment did not defeat the claim. It was also clarified that an assessment provisional in one respect could not be treated as final for refund purposes merely because a valuation element had been disputed. The refund claim was therefore maintainable. en-us Thu, 12 Jul 2007 00:00:00 +0530 Thu, 16 Aug 2012 12:57:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122652 Refund of duty paid under protest following finalization of provisional assessments was held not to be barred by unjust enrichment under Section 11B of the Central Excise Act, 1944, for the relevant period before insertion of Rule 9B(5). The analysis noted that where clearances were made under provisional assessment and the refund arose only on finalization, the doctrine of unjust enrichment did not defeat the claim. It was also clarified that an assessment provisional in one respect could not be treated as final for refund purposes merely because a valuation element had been disputed. The refund claim was therefore maintainable. Case-Laws Central Excise Thu, 12 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122652