https://www.taxtmi.com/caselaws?id=1392 Refunds arising from finalization of provisional assessments are not barred by unjust enrichment where the excess duty has not been passed on to buyers and remains with the assessee; on those facts, the refund is admissible. Recovery of a sanctioned refund cannot be pursued by show cause notice alone when the underlying refund orders have not first been challenged through the prescribed statutory mechanism. The proper course is to set aside the refund orders before seeking recovery. The assessee was therefore entitled to the refunds, and the proposed recovery could not stand. en-us Wed, 18 Apr 2007 00:00:00 +0530 Mon, 18 May 2020 09:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1392 Refunds arising from finalization of provisional assessments are not barred by unjust enrichment where the excess duty has not been passed on to buyers and remains with the assessee; on those facts, the refund is admissible. Recovery of a sanctioned refund cannot be pursued by show cause notice alone when the underlying refund orders have not first been challenged through the prescribed statutory mechanism. The proper course is to set aside the refund orders before seeking recovery. The assessee was therefore entitled to the refunds, and the proposed recovery could not stand. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1392