https://www.taxtmi.com/caselaws?id=204396 Refund arising from excess duty paid on finalization of provisional assessment is not barred by unjust enrichment. The Court distinguished a refund claim under Section 11B of the Central Excise Act, 1944 from a refund consequential to finalization of provisional assessment under Rule 9B(5) of the Central Excise Rules, 1944, and treated the latter as outside the unjust enrichment bar. On that basis, the refund claim was held maintainable and the appeal failed. en-us Tue, 29 Mar 2011 00:00:00 +0530 Tue, 22 Apr 2014 11:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204396 Refund arising from excess duty paid on finalization of provisional assessment is not barred by unjust enrichment. The Court distinguished a refund claim under Section 11B of the Central Excise Act, 1944 from a refund consequential to finalization of provisional assessment under Rule 9B(5) of the Central Excise Rules, 1944, and treated the latter as outside the unjust enrichment bar. On that basis, the refund claim was held maintainable and the appeal failed. Case-Laws Central Excise Tue, 29 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204396