https://www.taxtmi.com/caselaws?id=265691 Refund arising from finalisation of provisional assessment for a period before the prospective operation of Rule 9B(5) of the Central Excise Rules, 1944 was not barred by unjust enrichment, because the statutory bar did not govern the earlier assessment period and the factual record supported that the duty burden was not passed on. A show-cause notice seeking recovery of the sanctioned refund was also held unsustainable because it was issued only under Section 11A(1), did not disclose a proper basis for the accusation, and did not invoke the statutory review mechanism required to challenge the refund order. en-us Thu, 24 Sep 2015 00:00:00 +0530 Thu, 25 Feb 2016 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265691 Refund arising from finalisation of provisional assessment for a period before the prospective operation of Rule 9B(5) of the Central Excise Rules, 1944 was not barred by unjust enrichment, because the statutory bar did not govern the earlier assessment period and the factual record supported that the duty burden was not passed on. A show-cause notice seeking recovery of the sanctioned refund was also held unsustainable because it was issued only under Section 11A(1), did not disclose a proper basis for the accusation, and did not invoke the statutory review mechanism required to challenge the refund order. Case-Laws Central Excise Thu, 24 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265691