https://www.taxtmi.com/caselaws?id=364885 Excess duty paid on provisional assessment was required to be adjusted under Rule 9B(5) of the Central Excise Rules, 1944, because that rule allowed excess duty to be refunded on finalisation of assessment. The earlier legal position treated such adjustment-related recovery or refund as outside Sections 11A and 11B of the Central Excise Act, 1944, while Section 11B applied only to a separate refund claim after final assessment or a challenge to the final order. A later proviso inserted into Rule 9B(5) could not be applied retrospectively to alter the position for the relevant period. The assessee was therefore entitled to adjustment, without proving absence of unjust enrichment under Section 11B. en-us Wed, 20 Jun 2018 00:00:00 +0530 Mon, 31 Dec 2018 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364885 Excess duty paid on provisional assessment was required to be adjusted under Rule 9B(5) of the Central Excise Rules, 1944, because that rule allowed excess duty to be refunded on finalisation of assessment. The earlier legal position treated such adjustment-related recovery or refund as outside Sections 11A and 11B of the Central Excise Act, 1944, while Section 11B applied only to a separate refund claim after final assessment or a challenge to the final order. A later proviso inserted into Rule 9B(5) could not be applied retrospectively to alter the position for the relevant period. The assessee was therefore entitled to adjustment, without proving absence of unjust enrichment under Section 11B. Case-Laws Central Excise Wed, 20 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364885