https://www.taxtmi.com/caselaws?id=218632 Refund arising on finalisation of provisional assessment is treated as a statutory adjustment flowing from the assessment mechanism itself, rather than as an independent refund claim. On that basis, the general bar of unjust enrichment and Section 11B do not apply where the refund is consequential to final assessment and no specific provision excludes it. The legal position was applied to the stated facts, and the revenue did not produce cogent material to show that the claim fell outside the provisional assessment framework. The refund was therefore payable to the assessee. en-us Sun, 08 May 2011 00:00:00 +0530 Tue, 20 Nov 2012 11:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218632 Refund arising on finalisation of provisional assessment is treated as a statutory adjustment flowing from the assessment mechanism itself, rather than as an independent refund claim. On that basis, the general bar of unjust enrichment and Section 11B do not apply where the refund is consequential to final assessment and no specific provision excludes it. The legal position was applied to the stated facts, and the revenue did not produce cogent material to show that the claim fell outside the provisional assessment framework. The refund was therefore payable to the assessee. Case-Laws Customs Sun, 08 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218632