https://www.taxtmi.com/caselaws?id=246139 Refund arising from finalisation of provisional assessment for the period before 25.06.1999 is not governed by the doctrine of unjust enrichment, because the relevant linking proviso under Rule 9B(5) was not then in force. The Larger Bench view was followed, and the refund could not be denied on that ground. The preliminary objection seeking reconsideration of the reference was rejected because the reference was read as confined to the unjust enrichment question actually referred for decision. en-us Tue, 01 Apr 2014 00:00:00 +0530 Tue, 15 Apr 2014 16:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246139 Refund arising from finalisation of provisional assessment for the period before 25.06.1999 is not governed by the doctrine of unjust enrichment, because the relevant linking proviso under Rule 9B(5) was not then in force. The Larger Bench view was followed, and the refund could not be denied on that ground. The preliminary objection seeking reconsideration of the reference was rejected because the reference was read as confined to the unjust enrichment question actually referred for decision. Case-Laws Central Excise Tue, 01 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246139