https://www.taxtmi.com/caselaws?id=189308 Refund arising from finalisation of provisional assessment for the period before the June 1999 amendment to Rule 9B of the Central Excise Rules was held not to be barred by unjust enrichment under Section 11B of the Central Excise Act, 1944. The legal position applied was that, for such pre-amendment provisional assessments, the doctrine of unjust enrichment did not extend to deny refund merely because duty incidence may have been passed on. The refund was therefore allowable, and the Revenue's challenge failed. en-us Mon, 28 Feb 2000 00:00:00 +0530 Thu, 05 Jan 2017 11:55:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189308 Refund arising from finalisation of provisional assessment for the period before the June 1999 amendment to Rule 9B of the Central Excise Rules was held not to be barred by unjust enrichment under Section 11B of the Central Excise Act, 1944. The legal position applied was that, for such pre-amendment provisional assessments, the doctrine of unjust enrichment did not extend to deny refund merely because duty incidence may have been passed on. The refund was therefore allowable, and the Revenue's challenge failed. Case-Laws Central Excise Mon, 28 Feb 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189308