https://www.taxtmi.com/caselaws?id=155195 Refund arising from finalisation of provisional assessments made before 25-6-1999 was not subject to the unjust enrichment bar under the proviso to Rule 9B(5) of the Central Excise Rules, 1944, because that proviso was introduced only on 25-6-1999 and was not retrospective. The assessee's chartered accountant's certificate supported the claim that the duty burden had not been passed on, and the Revenue did not establish any legal infirmity in the appellate finding. The refund was therefore not defeated by unjust enrichment, and entitlement depended on finalisation of the provisional assessments before that date. en-us Thu, 26 Mar 2009 00:00:00 +0530 Mon, 02 Sep 2013 12:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155195 Refund arising from finalisation of provisional assessments made before 25-6-1999 was not subject to the unjust enrichment bar under the proviso to Rule 9B(5) of the Central Excise Rules, 1944, because that proviso was introduced only on 25-6-1999 and was not retrospective. The assessee's chartered accountant's certificate supported the claim that the duty burden had not been passed on, and the Revenue did not establish any legal infirmity in the appellate finding. The refund was therefore not defeated by unjust enrichment, and entitlement depended on finalisation of the provisional assessments before that date. Case-Laws Central Excise Thu, 26 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155195