https://www.taxtmi.com/caselaws?id=124070 Refund claims linked to provisional assessment were held not to be barred by limitation where a subsequent assessment order had been passed and the earlier filing could not be ignored for limitation purposes. The refund issue was nevertheless remanded because the lower authority had not examined whether the incidence of duty had been passed on. The text states that refund cannot be sanctioned without testing unjust enrichment, and that requirement must be addressed before any grant of refund. en-us Tue, 21 Aug 2007 00:00:00 +0530 Tue, 25 Sep 2012 12:29:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124070 Refund claims linked to provisional assessment were held not to be barred by limitation where a subsequent assessment order had been passed and the earlier filing could not be ignored for limitation purposes. The refund issue was nevertheless remanded because the lower authority had not examined whether the incidence of duty had been passed on. The text states that refund cannot be sanctioned without testing unjust enrichment, and that requirement must be addressed before any grant of refund. Case-Laws Central Excise Tue, 21 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124070