https://www.taxtmi.com/caselaws?id=354713 Refunds arising from finalisation of provisional assessments for periods before 25 June 1999 were treated as falling outside the amended linking proviso to Rule 9B(5) of the Central Excise Rules, 1944. The amendment by Notification No. 45/99-CE(NT) was held not retrospective, so the doctrine of unjust enrichment did not apply to such earlier provisional assessments even if finalised after the amendment. The assessee was therefore entitled to refund without satisfying the unjust enrichment test, and the denial of refund on that ground was set aside. en-us Tue, 30 Jan 2018 00:00:00 +0530 Tue, 06 Mar 2018 15:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354713 Refunds arising from finalisation of provisional assessments for periods before 25 June 1999 were treated as falling outside the amended linking proviso to Rule 9B(5) of the Central Excise Rules, 1944. The amendment by Notification No. 45/99-CE(NT) was held not retrospective, so the doctrine of unjust enrichment did not apply to such earlier provisional assessments even if finalised after the amendment. The assessee was therefore entitled to refund without satisfying the unjust enrichment test, and the denial of refund on that ground was set aside. Case-Laws Central Excise Tue, 30 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354713