https://www.taxtmi.com/highlights?id=14041 Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is not to be governed by Section 11A & 11B of the Central Excise Act. - the issue of unjust enrichment was not required to be considered. - HC en-us Thu, 22 Aug 2013 10:48:53 +0530 Thu, 22 Aug 2013 10:48:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=14041 Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is not to be governed by Section 11A & 11B of the Central Excise Act. - the issue of unjust enrichment was not required to be considered. - HC Highlights Central Excise Thu, 22 Aug 2013 10:48:53 +0530 https://www.taxtmi.com/highlights?id=14041