https://www.taxtmi.com/caselaws?id=206313 Refund arising from finalisation of provisional assessment was treated as distinct from a refund claim under Section 11B of the Central Excise Act, 1944. The Court held that the doctrine of unjust enrichment does not apply to such refunds, because the excess duty had already been quantified as refundable after re-determination. The department's reliance on Section 11B was therefore incorrect, and the refundable amount could not be credited to the Consumer Welfare Fund. The appeal was found to be without merit. en-us Mon, 07 Mar 2011 00:00:00 +0530 Mon, 24 Oct 2011 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206313 Refund arising from finalisation of provisional assessment was treated as distinct from a refund claim under Section 11B of the Central Excise Act, 1944. The Court held that the doctrine of unjust enrichment does not apply to such refunds, because the excess duty had already been quantified as refundable after re-determination. The department's reliance on Section 11B was therefore incorrect, and the refundable amount could not be credited to the Consumer Welfare Fund. The appeal was found to be without merit. Case-Laws Central Excise Mon, 07 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206313