https://www.taxtmi.com/caselaws?id=760379 The Telangana HC dismissed an appeal regarding refund claims under provisional assessment finalization. The case involved the period 1989-1998 where provisional assessment was ordered in 1999 but final assessment completed only in 2004 after CESTAT remand. The HC held that unjust enrichment provisions under Rule 9B(5) of Central Excise Rules 1944 apply only to provisional assessments made after 1999, not retrospectively. Since delay in final assessment was not attributable to the assessee, refund claims could not be defeated on unjust enrichment grounds. The HC affirmed that entitlement to refund under Rule 9B is independent from Section 11B refund provisions. 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 Telangana HC dismissed an appeal regarding refund claims under provisional assessment finalization. The case involved the period 1989-1998 where provisional assessment was ordered in 1999 but final assessment completed only in 2004 after CESTAT remand. The HC held that unjust enrichment provisions under Rule 9B(5) of Central Excise Rules 1944 apply only to provisional assessments made after 1999, not retrospectively. Since delay in final assessment was not attributable to the assessee, refund claims could not be defeated on unjust enrichment grounds. The HC affirmed that entitlement to refund under Rule 9B is independent from Section 11B refund provisions. Case-Laws Central Excise Tue, 23 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760379