https://www.taxtmi.com/caselaws?id=197416 For refunds arising from finalisation of provisional assessments made before 25-6-1999, the later proviso linking Rule 9B(5) of the Central Excise Rules, 1944 to Section 11B of the Central Excise Act, 1944 was held to operate prospectively only. The doctrine of unjust enrichment therefore did not apply to such pre-amendment refunds, even if the assessment was finalised later. As a result, the refund could not be diverted to the Consumer Welfare Fund and the assessee was entitled to receive it. en-us Thu, 05 Jan 2017 00:00:00 +0530 Mon, 12 Feb 2018 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=197416 For refunds arising from finalisation of provisional assessments made before 25-6-1999, the later proviso linking Rule 9B(5) of the Central Excise Rules, 1944 to Section 11B of the Central Excise Act, 1944 was held to operate prospectively only. The doctrine of unjust enrichment therefore did not apply to such pre-amendment refunds, even if the assessment was finalised later. As a result, the refund could not be diverted to the Consumer Welfare Fund and the assessee was entitled to receive it. Case-Laws Central Excise Thu, 05 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=197416