https://www.taxtmi.com/caselaws?id=357997 Refund claims arising from finalisation of provisional assessment were considered in light of the amended refund regime and the statutory doctrine of unjust enrichment. The Court followed binding precedent that such claims, when governed by the amended provisions, must satisfy the refund conditions under Section 11B, including unjust enrichment. Applying the later decision of the same Court on similar facts, it treated the refund as governed by the law applicable to finalisation of provisional assessment and the refund procedure under Section 11B. On that basis, unjust enrichment did not disentitle the assessee, and the refund claim succeeded. en-us Mon, 19 Mar 2018 00:00:00 +0530 Wed, 04 Apr 2018 06:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357997 Refund claims arising from finalisation of provisional assessment were considered in light of the amended refund regime and the statutory doctrine of unjust enrichment. The Court followed binding precedent that such claims, when governed by the amended provisions, must satisfy the refund conditions under Section 11B, including unjust enrichment. Applying the later decision of the same Court on similar facts, it treated the refund as governed by the law applicable to finalisation of provisional assessment and the refund procedure under Section 11B. On that basis, unjust enrichment did not disentitle the assessee, and the refund claim succeeded. Case-Laws Central Excise Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357997