https://www.taxtmi.com/caselaws?id=266498 Refund claims arising from provisional assessments for a period before the statutory insertion of the unjust enrichment provisions were not barred merely because finalisation occurred later. The Tribunal treated the later finalisation as irrelevant to the pre-amendment character of the assessments and held that the unjust enrichment bar did not apply. It also noted that the product price was fixed under an administered pricing regime, supporting the conclusion that duty burden could not be regarded as passed on in the ordinary commercial sense. The refund claims were therefore maintainable in favour of the assessee. en-us Wed, 22 Jul 2015 00:00:00 +0530 Wed, 21 Oct 2015 09:53:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266498 Refund claims arising from provisional assessments for a period before the statutory insertion of the unjust enrichment provisions were not barred merely because finalisation occurred later. The Tribunal treated the later finalisation as irrelevant to the pre-amendment character of the assessments and held that the unjust enrichment bar did not apply. It also noted that the product price was fixed under an administered pricing regime, supporting the conclusion that duty burden could not be regarded as passed on in the ordinary commercial sense. The refund claims were therefore maintainable in favour of the assessee. Case-Laws Customs Wed, 22 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266498