https://www.taxtmi.com/caselaws?id=445361 Refund claims arising from finalisation of provisional assessments are governed by the date of duty adjustment after final assessment under the Explanation to Section 11B, so they are not barred by limitation on the basis of earlier dates relied on by the department. The article also notes that unjust enrichment is not attracted where the assessee rebuts the Section 12B presumption with evidence, including a Chartered Accountant's certificate, showing that the duty incidence was not passed on to buyers. On that basis, refund denial was considered unsustainable and retention by the Revenue inconsistent with Article 265 of the Constitution. en-us Wed, 02 Aug 2023 00:00:00 +0530 Sat, 04 Nov 2023 13:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445361 Refund claims arising from finalisation of provisional assessments are governed by the date of duty adjustment after final assessment under the Explanation to Section 11B, so they are not barred by limitation on the basis of earlier dates relied on by the department. The article also notes that unjust enrichment is not attracted where the assessee rebuts the Section 12B presumption with evidence, including a Chartered Accountant's certificate, showing that the duty incidence was not passed on to buyers. On that basis, refund denial was considered unsustainable and retention by the Revenue inconsistent with Article 265 of the Constitution. Case-Laws Central Excise Wed, 02 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445361