https://www.taxtmi.com/caselaws?id=237220 The bench ruled in favor of the assessee, holding that the doctrine of unjust enrichment would not apply to refunds related to finalization of provisional assessments for periods before 25/06/1999. The proviso under Rule 9B(5) was deemed applicable only from 25/06/1999 onwards, based on an analysis of relevant laws and precedents. The decision directed the regular bench to proceed with the main appeals in accordance with this ruling, considering the Supreme Court's position on the issue. 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 bench ruled in favor of the assessee, holding that the doctrine of unjust enrichment would not apply to refunds related to finalization of provisional assessments for periods before 25/06/1999. The proviso under Rule 9B(5) was deemed applicable only from 25/06/1999 onwards, based on an analysis of relevant laws and precedents. The decision directed the regular bench to proceed with the main appeals in accordance with this ruling, considering the Supreme Court's position on the issue. Case-Laws Central Excise Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237220