https://www.taxtmi.com/caselaws?id=349579 Refund arising from finalisation of provisional assessment could not be reopened through a later show cause notice, because recoveries or refunds flowing from provisional assessment are governed by the adjustment mechanism of that scheme and not by the Section 11A/11B machinery once the assessment and refund sanction were concluded without challenge. The proceedings were therefore without jurisdiction and void. The doctrine of unjust enrichment introduced into the provisional assessment framework with effect from 25 June 1999 could not be applied retrospectively to a refund claim relating to 1 April 1997 to 30 September 1997, so the claim remained outside that later amendment. en-us Thu, 20 Jul 2017 00:00:00 +0530 Wed, 27 Feb 2019 14:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349579 Refund arising from finalisation of provisional assessment could not be reopened through a later show cause notice, because recoveries or refunds flowing from provisional assessment are governed by the adjustment mechanism of that scheme and not by the Section 11A/11B machinery once the assessment and refund sanction were concluded without challenge. The proceedings were therefore without jurisdiction and void. The doctrine of unjust enrichment introduced into the provisional assessment framework with effect from 25 June 1999 could not be applied retrospectively to a refund claim relating to 1 April 1997 to 30 September 1997, so the claim remained outside that later amendment. Case-Laws Central Excise Thu, 20 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349579