https://www.taxtmi.com/caselaws?id=152893 Where duty is paid under a provisional assessment regime, the bar of unjust enrichment under Section 12B of the Central Excise Act, 1944 does not operate in the same manner as in a final assessment, and the assessee is not required to prove non-passing of the duty incidence to sustain a refund claim. The RT-12 returns were treated as provisionally assessed, with the department having required a B-13 bond during a classification dispute and the payments made under protest pending final determination. On that basis, the refund claim was held maintainable and the rejection was set aside in favour of the assessee. en-us Thu, 15 Apr 2010 00:00:00 +0530 Fri, 12 Jul 2013 15:29:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152893 Where duty is paid under a provisional assessment regime, the bar of unjust enrichment under Section 12B of the Central Excise Act, 1944 does not operate in the same manner as in a final assessment, and the assessee is not required to prove non-passing of the duty incidence to sustain a refund claim. The RT-12 returns were treated as provisionally assessed, with the department having required a B-13 bond during a classification dispute and the payments made under protest pending final determination. On that basis, the refund claim was held maintainable and the rejection was set aside in favour of the assessee. Case-Laws Central Excise Thu, 15 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152893