https://www.taxtmi.com/caselaws?id=270479 Refund arising from finalisation of provisional assessment under Rule 9B of the erstwhile Central Excise Rules, 1944 could not be denied on the ground of unjust enrichment for the period before 25.06.1999, because the proviso linking such refunds to Section 11B(2) procedure was inserted only by Notification No. 45/99-CE(NT) and was held to operate prospectively. The doctrine of unjust enrichment therefore did not apply to refunds relatable to the pre-amendment period, and rejection of refund for that period was set aside. The claim for the later period was remanded for consideration in accordance with law. en-us Mon, 19 Oct 2015 00:00:00 +0530 Wed, 06 Jan 2016 23:46:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270479 Refund arising from finalisation of provisional assessment under Rule 9B of the erstwhile Central Excise Rules, 1944 could not be denied on the ground of unjust enrichment for the period before 25.06.1999, because the proviso linking such refunds to Section 11B(2) procedure was inserted only by Notification No. 45/99-CE(NT) and was held to operate prospectively. The doctrine of unjust enrichment therefore did not apply to refunds relatable to the pre-amendment period, and rejection of refund for that period was set aside. The claim for the later period was remanded for consideration in accordance with law. Case-Laws Central Excise Mon, 19 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270479