https://www.taxtmi.com/caselaws?id=456204 Where an order finalising provisional assessment is set aside in remand and the matter is sent back for de novo adjudication, the earlier finalisation is vacated and the duty paid in the interregnum continues to relate to provisional assessment until the later finalisation; on that basis, the refund claim filed after the later finalisation was within time. The text also states that unjust enrichment did not bar the refund because the assessee produced invoices and payment records showing no passing on of duty, and because refunds relating to pre-amendment provisional assessments were outside the amended Section 11B bar. The amount deposited during investigation was treated as an advance deposit for provisional release and was likewise held refundable. en-us Mon, 15 Apr 2024 00:00:00 +0530 Sat, 06 Jul 2024 06:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=456204 Where an order finalising provisional assessment is set aside in remand and the matter is sent back for de novo adjudication, the earlier finalisation is vacated and the duty paid in the interregnum continues to relate to provisional assessment until the later finalisation; on that basis, the refund claim filed after the later finalisation was within time. The text also states that unjust enrichment did not bar the refund because the assessee produced invoices and payment records showing no passing on of duty, and because refunds relating to pre-amendment provisional assessments were outside the amended Section 11B bar. The amount deposited during investigation was treated as an advance deposit for provisional release and was likewise held refundable. Case-Laws Central Excise Mon, 15 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=456204