https://www.taxtmi.com/caselaws?id=351557 For provisional assessments relating to periods before 25.06.1999, excess duty paid could be adjusted against short-paid duty when the assessment was finalised. The bar of unjust enrichment under Rule 9B(5) of the Central Excise Rules, 1944 did not apply to such finalisation, even if the assessment was completed later. On that basis, the demand was held unsustainable and the assessee succeeded. en-us Wed, 30 Aug 2017 00:00:00 +0530 Tue, 28 Nov 2017 07:37:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351557 For provisional assessments relating to periods before 25.06.1999, excess duty paid could be adjusted against short-paid duty when the assessment was finalised. The bar of unjust enrichment under Rule 9B(5) of the Central Excise Rules, 1944 did not apply to such finalisation, even if the assessment was completed later. On that basis, the demand was held unsustainable and the assessee succeeded. Case-Laws Central Excise Wed, 30 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351557