https://www.taxtmi.com/caselaws?id=3899 Refund arising from finalisation of provisional assessments for the period before 25-6-1999 is governed by Rule 9B of the Central Excise Rules, 1944, not by Section 11B of the Central Excise Act, 1944. On that basis, excess duty refundable on finalisation had to be paid to the assessee without applying the unjust enrichment bar, and the authorities erred in treating the refund as erroneous or recoverable. The result is that the refund remained lawful and recovery of the refunded amount was unsustainable. en-us Wed, 12 Dec 2007 00:00:00 +0530 Fri, 09 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3899 Refund arising from finalisation of provisional assessments for the period before 25-6-1999 is governed by Rule 9B of the Central Excise Rules, 1944, not by Section 11B of the Central Excise Act, 1944. On that basis, excess duty refundable on finalisation had to be paid to the assessee without applying the unjust enrichment bar, and the authorities erred in treating the refund as erroneous or recoverable. The result is that the refund remained lawful and recovery of the refunded amount was unsustainable. Case-Laws Central Excise Wed, 12 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3899