https://www.taxtmi.com/caselaws?id=760379 The proviso inserted into Rule 9B(5) on 25.06.1999 applies prospectively and does not bar refund claims arising from finalisation of provisional assessments for periods before that date. Even where the assessment was completed after 25.06.1999, the refund remained outside the doctrine of unjust enrichment because the operative right to refund was tied to the earlier provisional-assessment period. The analysis also distinguishes refunds consequent on provisional assessment from refunds claimed under the general refund provision, treating them differently for unjust enrichment purposes. en-us Tue, 23 Jul 2024 00:00:00 +0530 Mon, 21 Oct 2024 08:13:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760379 The proviso inserted into Rule 9B(5) on 25.06.1999 applies prospectively and does not bar refund claims arising from finalisation of provisional assessments for periods before that date. Even where the assessment was completed after 25.06.1999, the refund remained outside the doctrine of unjust enrichment because the operative right to refund was tied to the earlier provisional-assessment period. The analysis also distinguishes refunds consequent on provisional assessment from refunds claimed under the general refund provision, treating them differently for unjust enrichment purposes. Case-Laws Central Excise Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760379