https://www.taxtmi.com/caselaws?id=266862 Finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was examined in relation to whether clearances from all depots had to be included and whether unjust enrichment could defeat the resulting refund. The assessment records and assessee's correspondence supported inclusion only of the depots actually covered by the finalisation exercise, and the Revenue produced no clear evidence requiring the remaining depots to be taken into account. On refund, the Supreme Court's position on provisional assessment governed the matter, and the later amendment to Rule 9B(5) did not alter entitlement on these facts; unjust enrichment was treated as inapplicable. en-us Thu, 06 Aug 2015 00:00:00 +0530 Mon, 26 Oct 2015 00:48:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266862 Finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 was examined in relation to whether clearances from all depots had to be included and whether unjust enrichment could defeat the resulting refund. The assessment records and assessee's correspondence supported inclusion only of the depots actually covered by the finalisation exercise, and the Revenue produced no clear evidence requiring the remaining depots to be taken into account. On refund, the Supreme Court's position on provisional assessment governed the matter, and the later amendment to Rule 9B(5) did not alter entitlement on these facts; unjust enrichment was treated as inapplicable. Case-Laws Central Excise Thu, 06 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266862