https://www.taxtmi.com/caselaws?id=413534 Refund arising from finalisation of provisional assessment under the Central Excise Rules was treated as part of a special adjustment scheme, with Rule 7(6) directing refund in accordance with Section 11B(2). The Court held that this mechanism is materially distinct from an ordinary refund claim and that the doctrine of unjust enrichment would not bar the refund where the factual findings showed the duty incidence was borne by the assessee. The Revenue had not displaced those findings, and its acceptance of similar refunds for other years supported the same result. The refund orders were therefore sustained in favour of the assessee. en-us Wed, 01 Sep 2021 00:00:00 +0530 Thu, 14 Oct 2021 16:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=413534 Refund arising from finalisation of provisional assessment under the Central Excise Rules was treated as part of a special adjustment scheme, with Rule 7(6) directing refund in accordance with Section 11B(2). The Court held that this mechanism is materially distinct from an ordinary refund claim and that the doctrine of unjust enrichment would not bar the refund where the factual findings showed the duty incidence was borne by the assessee. The Revenue had not displaced those findings, and its acceptance of similar refunds for other years supported the same result. The refund orders were therefore sustained in favour of the assessee. Case-Laws Central Excise Wed, 01 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=413534