https://www.taxtmi.com/caselaws?id=123775 A refund arising from finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was not governed by Section 11B for the relevant period. The later proviso requiring compliance with Section 11B(2), inserted only from 25-6-1999, could not apply retrospectively to a claim filed before that amendment. The refund was therefore outside the unjust enrichment bar and remained maintainable in favour of the assessee. en-us Fri, 22 Feb 2008 00:00:00 +0530 Thu, 20 Sep 2012 13:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123775 A refund arising from finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was not governed by Section 11B for the relevant period. The later proviso requiring compliance with Section 11B(2), inserted only from 25-6-1999, could not apply retrospectively to a claim filed before that amendment. The refund was therefore outside the unjust enrichment bar and remained maintainable in favour of the assessee. Case-Laws Central Excise Fri, 22 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123775