https://www.taxtmi.com/caselaws?id=394431 Refunds arising from finalisation of provisional assessments made before 25.06.1999 are not subject to unjust enrichment merely because finalisation occurred later. The amendment incorporating Section 11B(2) into the Rule 9B refund procedure operates prospectively, so it applies only to provisional assessments made after that date. Accordingly, where the provisional assessment was initiated before the amendment, the refund remains payable to the assessee and the doctrine of unjust enrichment is not attracted. en-us Mon, 20 Jan 2020 00:00:00 +0530 Wed, 06 Nov 2024 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=394431 Refunds arising from finalisation of provisional assessments made before 25.06.1999 are not subject to unjust enrichment merely because finalisation occurred later. The amendment incorporating Section 11B(2) into the Rule 9B refund procedure operates prospectively, so it applies only to provisional assessments made after that date. Accordingly, where the provisional assessment was initiated before the amendment, the refund remains payable to the assessee and the doctrine of unjust enrichment is not attracted. Case-Laws Central Excise Mon, 20 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=394431