https://www.taxtmi.com/caselaws?id=336470 Refund arising from provisional assessment was treated as outside the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 for the relevant period, because the refund claims had been filed before finalization and before the later proviso to Rule 9B(5) of the Central Excise Rules, 1944 took effect. The claim was also within time on the facts noted. On that basis, the refund was payable on finalization of assessment, with consequential consideration of interest. en-us Thu, 22 Sep 2016 00:00:00 +0530 Sun, 18 Dec 2016 21:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336470 Refund arising from provisional assessment was treated as outside the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944 for the relevant period, because the refund claims had been filed before finalization and before the later proviso to Rule 9B(5) of the Central Excise Rules, 1944 took effect. The claim was also within time on the facts noted. On that basis, the refund was payable on finalization of assessment, with consequential consideration of interest. Case-Laws Central Excise Thu, 22 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336470