https://www.taxtmi.com/caselaws?id=1431 Refund arising on finalisation of provisional assessment is not barred by the doctrine of unjust enrichment where the duty was paid provisionally and the refund claim follows final assessment. The text notes that the Supreme Court had already recognised this principle, and that the relevant period predated the amendment to Rule 9B of the Central Excise Rules. Applying the same line of reasoning used in earlier Tribunal decisions on similar facts, the refund was treated as admissible to the assessee. en-us Fri, 28 Jul 2006 00:00:00 +0530 Mon, 14 Apr 2008 18:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1431 Refund arising on finalisation of provisional assessment is not barred by the doctrine of unjust enrichment where the duty was paid provisionally and the refund claim follows final assessment. The text notes that the Supreme Court had already recognised this principle, and that the relevant period predated the amendment to Rule 9B of the Central Excise Rules. Applying the same line of reasoning used in earlier Tribunal decisions on similar facts, the refund was treated as admissible to the assessee. Case-Laws Central Excise Fri, 28 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1431