https://www.taxtmi.com/caselaws?id=256346 Refund arising from finalisation of provisional assessment was held to be governed by Section 11B, read with Explanation B(eb), which treats the relevant date as the date of duty adjustment after final assessment; on that basis, a refund claim filed on 21.9.1998 was within time. The proviso inserted by Notification No. 45/99-C.E. (N.T.) dated 25.6.1999 to Rule 9B(5), which brought the claim within the Section 11B(2) procedure and unjust enrichment rule, was held not to apply retrospectively so as to defeat refund claims already made before its commencement. The claim was therefore allowed in favour of the assessee. en-us Fri, 30 Jan 2015 00:00:00 +0530 Fri, 05 Feb 2016 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256346 Refund arising from finalisation of provisional assessment was held to be governed by Section 11B, read with Explanation B(eb), which treats the relevant date as the date of duty adjustment after final assessment; on that basis, a refund claim filed on 21.9.1998 was within time. The proviso inserted by Notification No. 45/99-C.E. (N.T.) dated 25.6.1999 to Rule 9B(5), which brought the claim within the Section 11B(2) procedure and unjust enrichment rule, was held not to apply retrospectively so as to defeat refund claims already made before its commencement. The claim was therefore allowed in favour of the assessee. Case-Laws Central Excise Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256346