https://www.taxtmi.com/caselaws?id=362061 In refunds arising from provisional assessment, the Tribunal applied the Larger Bench view that the doctrine of unjust enrichment did not bar refund of duty paid before insertion of Rule 9B(5) of the Central Excise Rules, 1944 on 25.06.1999. Because the duty related to a period when assessment was still provisional and payment was made before that amendment, the refund could not be denied on unjust enrichment grounds. en-us Wed, 13 Jun 2018 00:00:00 +0530 Tue, 19 Jun 2018 09:28:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=362061 In refunds arising from provisional assessment, the Tribunal applied the Larger Bench view that the doctrine of unjust enrichment did not bar refund of duty paid before insertion of Rule 9B(5) of the Central Excise Rules, 1944 on 25.06.1999. Because the duty related to a period when assessment was still provisional and payment was made before that amendment, the refund could not be denied on unjust enrichment grounds. Case-Laws Central Excise Wed, 13 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=362061