https://www.taxtmi.com/caselaws?id=418198 Refund of duty paid under provisional assessment for the period before 25.06.1999 could not be denied on the ground of unjust enrichment under Rule 9B(5) of the Central Excise Rules, 1944. The relevant amendment inserting the unjust-enrichment bar came into force only on 25.06.1999, and a statutory restriction on refund cannot operate retrospectively absent express legislative intent. As the assessment and payment predated the amendment, the refund claim was not barred, and the order against the assessee was set aside. en-us Mon, 17 Jan 2022 00:00:00 +0530 Fri, 11 Feb 2022 07:19:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418198 Refund of duty paid under provisional assessment for the period before 25.06.1999 could not be denied on the ground of unjust enrichment under Rule 9B(5) of the Central Excise Rules, 1944. The relevant amendment inserting the unjust-enrichment bar came into force only on 25.06.1999, and a statutory restriction on refund cannot operate retrospectively absent express legislative intent. As the assessment and payment predated the amendment, the refund claim was not barred, and the order against the assessee was set aside. Case-Laws Central Excise Mon, 17 Jan 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418198