Unjust Enrichment Procedure in Provisional Assessments Applies Only Post-1999 Due to Rule 9B's Non-Retrospective Effect. https://www.taxtmi.com/highlights?id=39325 Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional assessment made after 1999 and not before that date as the proviso to Rule 9B in the form of sub Rule 5 did not have a retrospective effect. - HC en-us Wed, 09 May 2018 06:11:35 +0530 Wed, 09 May 2018 06:11:35 +0530 TaxTMI RSS Generator Unjust Enrichment Procedure in Provisional Assessments Applies Only Post-1999 Due to Rule 9B's Non-Retrospective Effect. https://www.taxtmi.com/highlights?id=39325 Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional assessment made after 1999 and not before that date as the proviso to Rule 9B in the form of sub Rule 5 did not have a retrospective effect. - HC Highlights Central Excise Wed, 09 May 2018 06:11:35 +0530 https://www.taxtmi.com/highlights?id=39325