https://www.taxtmi.com/caselaws?id=236285 Refund arising from finalisation of provisional assessment under Rule 9B was treated as outside the ordinary Section 11B refund regime, so unjust enrichment did not bar the claim. The Court held that duty adjusted on finalisation of a provisional assessment remains consequential to that process and does not become a fresh refund claim requiring separate proof of non-passing of burden. It also held that Modvat-related credit and differential duty claims on duty-paid inputs could not be rejected merely on unjust enrichment or an alleged procedural lapse where the foundational facts of duty-paid receipt and use in manufacture were established. The assessee obtained complete relief, with refund directed to be returned with interest. en-us Thu, 28 Feb 2013 00:00:00 +0530 Mon, 10 Feb 2014 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236285 Refund arising from finalisation of provisional assessment under Rule 9B was treated as outside the ordinary Section 11B refund regime, so unjust enrichment did not bar the claim. The Court held that duty adjusted on finalisation of a provisional assessment remains consequential to that process and does not become a fresh refund claim requiring separate proof of non-passing of burden. It also held that Modvat-related credit and differential duty claims on duty-paid inputs could not be rejected merely on unjust enrichment or an alleged procedural lapse where the foundational facts of duty-paid receipt and use in manufacture were established. The assessee obtained complete relief, with refund directed to be returned with interest. Case-Laws Central Excise Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236285