https://www.taxtmi.com/caselaws?id=2729 An erroneous excise refund may be recovered under Section 11A even if the refund order was not first reviewed under Section 35E(2), and such recovery is not barred on that ground. Refunds arising consequentially from appellate relief against finalisation of provisional assessment are governed by Section 11B and remain subject to the doctrine of unjust enrichment. The stated ratio is that appellate-stage refund claims linked to provisional assessment fall within Section 11B, while the department can proceed under Section 11A to recover a refund found to have been wrongly granted. en-us Wed, 19 Sep 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2729 An erroneous excise refund may be recovered under Section 11A even if the refund order was not first reviewed under Section 35E(2), and such recovery is not barred on that ground. Refunds arising consequentially from appellate relief against finalisation of provisional assessment are governed by Section 11B and remain subject to the doctrine of unjust enrichment. The stated ratio is that appellate-stage refund claims linked to provisional assessment fall within Section 11B, while the department can proceed under Section 11A to recover a refund found to have been wrongly granted. Case-Laws Central Excise Wed, 19 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2729