https://www.taxtmi.com/caselaws?id=357626 Refund claims arising from the finalisation of provisional assessments made after the relevant statutory amendments were required to follow the amended refund procedure under Section 11B and were subject to the doctrine of unjust enrichment. The earlier assessment period did not displace the amended regime, so the assessee could not avoid the statutory bar merely because the underlying transactions related to an earlier period. The Tribunal's contrary approach was inconsistent with binding precedent, and the refund claim was therefore not maintainable on the footing that unjust enrichment applied. en-us Thu, 18 Jan 2018 00:00:00 +0530 Mon, 26 Mar 2018 19:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357626 Refund claims arising from the finalisation of provisional assessments made after the relevant statutory amendments were required to follow the amended refund procedure under Section 11B and were subject to the doctrine of unjust enrichment. The earlier assessment period did not displace the amended regime, so the assessee could not avoid the statutory bar merely because the underlying transactions related to an earlier period. The Tribunal's contrary approach was inconsistent with binding precedent, and the refund claim was therefore not maintainable on the footing that unjust enrichment applied. Case-Laws Central Excise Thu, 18 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357626