https://www.taxtmi.com/caselaws?id=335268 The amendment linking refunds on finalisation of provisional assessment to Section 11B through the proviso to Rule 9B(5) was held to operate only from 25-06-1999 and not retrospectively. Refunds relating to the period before that date are therefore not barred by unjust enrichment merely because finalisation occurred later, and the amount cannot be credited to the Consumer Welfare Fund on that basis. The stated result is that the issue is decided in favour of the assessee and against the Revenue. en-us Thu, 20 Oct 2016 00:00:00 +0530 Tue, 29 Nov 2016 10:35:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335268 The amendment linking refunds on finalisation of provisional assessment to Section 11B through the proviso to Rule 9B(5) was held to operate only from 25-06-1999 and not retrospectively. Refunds relating to the period before that date are therefore not barred by unjust enrichment merely because finalisation occurred later, and the amount cannot be credited to the Consumer Welfare Fund on that basis. The stated result is that the issue is decided in favour of the assessee and against the Revenue. Case-Laws Central Excise Thu, 20 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335268