https://www.taxtmi.com/caselaws?id=237220 The proviso inserted into Rule 9B(5) linking refunds on finalisation of provisional assessments to Section 11B(2) applied only from 25.06.1999 and was not retrospective. Finalisation of provisional assessment and the resulting refund entitlement were distinct from a refund claim governed by Section 11B, so the amended unjust enrichment requirement could not be used to deny refunds for provisional assessment periods before 25.06.1999 merely because finalisation occurred later. en-us Wed, 07 Aug 2013 00:00:00 +0530 Tue, 02 Sep 2014 11:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237220 The proviso inserted into Rule 9B(5) linking refunds on finalisation of provisional assessments to Section 11B(2) applied only from 25.06.1999 and was not retrospective. Finalisation of provisional assessment and the resulting refund entitlement were distinct from a refund claim governed by Section 11B, so the amended unjust enrichment requirement could not be used to deny refunds for provisional assessment periods before 25.06.1999 merely because finalisation occurred later. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237220