https://www.taxtmi.com/caselaws?id=332793 Refunds arising from finalisation of provisional assessment under Rule 9B of the erstwhile Central Excise Rules, 1944 could not be denied on unjust enrichment for claims filed before the 1999 amendment inserting that bar. The governing law for the relevant period did not permit rejection of such refund claims on that ground. Credit reversal directed in relation to inputs used for intermediate goods was also unsustainable where those intermediate goods were consumed in the manufacture of the final excisable product and the factual findings favoured the assessee. The refund was left intact and the reversal direction was set aside. en-us Thu, 18 Aug 2016 00:00:00 +0530 Tue, 10 Jan 2017 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332793 Refunds arising from finalisation of provisional assessment under Rule 9B of the erstwhile Central Excise Rules, 1944 could not be denied on unjust enrichment for claims filed before the 1999 amendment inserting that bar. The governing law for the relevant period did not permit rejection of such refund claims on that ground. Credit reversal directed in relation to inputs used for intermediate goods was also unsustainable where those intermediate goods were consumed in the manufacture of the final excisable product and the factual findings favoured the assessee. The refund was left intact and the reversal direction was set aside. Case-Laws Central Excise Thu, 18 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332793