https://www.taxtmi.com/caselaws?id=170566 Refund arising on finalisation of provisional assessment after the amendment of Section 11B and Rule 9B(5) is governed by the amended refund regime, with the date of finalisation/adjustment treated as the relevant date. The absence of a formal refund application does not avoid the statutory requirement to test the claim against unjust enrichment, because the right to refund arises from finalisation of assessment itself. Where the duty incidence has been passed on, refund or adjustment of excess duty is barred. The CESTAT therefore upheld the Revenue's position and held that the assessee could not obtain return or adjustment of the excess amount without satisfying Section 11B(2). en-us Thu, 12 Aug 2010 00:00:00 +0530 Tue, 02 Jun 2015 14:53:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170566 Refund arising on finalisation of provisional assessment after the amendment of Section 11B and Rule 9B(5) is governed by the amended refund regime, with the date of finalisation/adjustment treated as the relevant date. The absence of a formal refund application does not avoid the statutory requirement to test the claim against unjust enrichment, because the right to refund arises from finalisation of assessment itself. Where the duty incidence has been passed on, refund or adjustment of excess duty is barred. The CESTAT therefore upheld the Revenue's position and held that the assessee could not obtain return or adjustment of the excess amount without satisfying Section 11B(2). Case-Laws Central Excise Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170566