https://www.taxtmi.com/caselaws?id=2170 Refund arising from finalization of provisional assessment could not be denied by applying the amended Rule 9B(5) or the doctrine of unjust enrichment, because the refund right had already crystallized under binding High Court directions later left undisturbed by the Supreme Court. The subsequent procedural amendment could not defeat an accrued entitlement that had become due through final judicial determination. Section 11B(3) also recognized refund without a separate claim where the amount becomes payable by reason of an appellate or revisional order. The assessee was therefore not required to file a fresh refund application for the amount already due. en-us Thu, 19 Oct 2006 00:00:00 +0530 Tue, 15 Apr 2008 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2170 Refund arising from finalization of provisional assessment could not be denied by applying the amended Rule 9B(5) or the doctrine of unjust enrichment, because the refund right had already crystallized under binding High Court directions later left undisturbed by the Supreme Court. The subsequent procedural amendment could not defeat an accrued entitlement that had become due through final judicial determination. Section 11B(3) also recognized refund without a separate claim where the amount becomes payable by reason of an appellate or revisional order. The assessee was therefore not required to file a fresh refund application for the amount already due. Case-Laws Central Excise Thu, 19 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2170