https://www.taxtmi.com/caselaws?id=342876 A refund arising from the finalisation of a provisional assessment was treated as timely when the valuation dispute and duty determination were concluded only after the Tribunal's final order. Earlier correspondence asserting entitlement also supported the claim being within limitation. On unjust enrichment, the doctrine was held inapplicable because the refund related to provisional assessment and final adjustment of duty, the relevant period preceded the amendment introducing the specific bar in Rule 9B, and the facts showed that the incidence of duty had not been passed on. The refund was therefore held to be within limitation and not barred by unjust enrichment. en-us Fri, 28 Apr 2017 00:00:00 +0530 Thu, 25 May 2017 10:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342876 A refund arising from the finalisation of a provisional assessment was treated as timely when the valuation dispute and duty determination were concluded only after the Tribunal's final order. Earlier correspondence asserting entitlement also supported the claim being within limitation. On unjust enrichment, the doctrine was held inapplicable because the refund related to provisional assessment and final adjustment of duty, the relevant period preceded the amendment introducing the specific bar in Rule 9B, and the facts showed that the incidence of duty had not been passed on. The refund was therefore held to be within limitation and not barred by unjust enrichment. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342876