https://www.taxtmi.com/caselaws?id=249114 Refund arising from finalisation of provisional assessment had to be examined under the legal regime governing that assessment, including the effect of the amended proviso to Rule 9B(5). The earlier Supreme Court line on provisional assessment held that such refunds were not governed by Section 11B before the amendment, and that later processing delay could not defeat the assessee's entitlement. The rejection of refund on the ground of unjust enrichment was therefore set aside, and the matter was remanded for fresh adjudication on the applicability of unjust enrichment. en-us Fri, 04 Apr 2014 00:00:00 +0530 Fri, 04 Jul 2014 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249114 Refund arising from finalisation of provisional assessment had to be examined under the legal regime governing that assessment, including the effect of the amended proviso to Rule 9B(5). The earlier Supreme Court line on provisional assessment held that such refunds were not governed by Section 11B before the amendment, and that later processing delay could not defeat the assessee's entitlement. The rejection of refund on the ground of unjust enrichment was therefore set aside, and the matter was remanded for fresh adjudication on the applicability of unjust enrichment. Case-Laws Central Excise Fri, 04 Apr 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249114