https://www.taxtmi.com/caselaws?id=388706 Refund of cess could not be denied merely because provisional assessment had not been obtained, where payment was made before final quantity was ascertained, the claim was within limitation, and substantive entitlement was established; provisional assessment was treated as a procedural rather than a mandatory precondition. The bar of unjust enrichment also did not apply, because on the facts the excess cess arose only after final determination of the actual quantity received in the refinery, and the Tribunal had previously taken the same view in the assessee's case. Refund relief was therefore allowed and the Revenue's challenge failed. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388706 Refund of cess could not be denied merely because provisional assessment had not been obtained, where payment was made before final quantity was ascertained, the claim was within limitation, and substantive entitlement was established; provisional assessment was treated as a procedural rather than a mandatory precondition. The bar of unjust enrichment also did not apply, because on the facts the excess cess arose only after final determination of the actual quantity received in the refinery, and the Tribunal had previously taken the same view in the assessee's case. Refund relief was therefore allowed and the Revenue's challenge failed. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388706