https://www.taxtmi.com/caselaws?id=197236 Refund arising from finalisation of provisional assessment for a period prior to 25-6-1999 was treated as outside the unjust enrichment bar under Rule 9B(5) of the Central Excise Rules, 1944. Where the delay in finalising the assessment was attributable to the Department, the assessee was not required to satisfy the test of unjust enrichment for that refund. Amounts already credited to the Consumer Welfare Fund were therefore refundable to the assessee, and the disputed refund was allowed. en-us Wed, 08 Mar 2017 00:00:00 +0530 Sat, 30 Dec 2017 18:54:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197236 Refund arising from finalisation of provisional assessment for a period prior to 25-6-1999 was treated as outside the unjust enrichment bar under Rule 9B(5) of the Central Excise Rules, 1944. Where the delay in finalising the assessment was attributable to the Department, the assessee was not required to satisfy the test of unjust enrichment for that refund. Amounts already credited to the Consumer Welfare Fund were therefore refundable to the assessee, and the disputed refund was allowed. Case-Laws Central Excise Wed, 08 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197236