https://www.taxtmi.com/caselaws?id=332758 Refund claims arising from finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 are treated as adjustments outside the ordinary refund regime. The text states that such adjustments do not fall within Sections 11A and 11B of the Central Excise Act, 1944, because the refund or demand flows directly from the assessment finalisation process rather than from an independent refund claim. On that basis, the doctrine of unjust enrichment is stated to be inapplicable to these claims, and the contrary Bombay High Court view relied on by the lower authorities is said to be inapplicable on the facts discussed. en-us Thu, 01 Sep 2016 00:00:00 +0530 Sat, 24 Sep 2016 09:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332758 Refund claims arising from finalisation of provisional assessment under Rule 9B of the Central Excise Rules, 1944 are treated as adjustments outside the ordinary refund regime. The text states that such adjustments do not fall within Sections 11A and 11B of the Central Excise Act, 1944, because the refund or demand flows directly from the assessment finalisation process rather than from an independent refund claim. On that basis, the doctrine of unjust enrichment is stated to be inapplicable to these claims, and the contrary Bombay High Court view relied on by the lower authorities is said to be inapplicable on the facts discussed. Case-Laws Central Excise Thu, 01 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332758