https://www.taxtmi.com/caselaws?id=46857 A refund claim arising after final assessment was treated as potentially governed by the doctrine of unjust enrichment and Section 11B of the Central Excise Act, because Mafatlal Industries indicated that refunds after a final order fall within that framework. The Court noted that later three-Judge Bench decisions had proceeded on Mafatlal Industries without fully considering the relevant paragraph on post-final-assessment refunds. As the correctness of the contrary view raised an important question of law and the factual position on whether the assessments were provisional or final had not been finally determined, the matter was referred to a Larger Bench for decision. en-us Thu, 13 Nov 2003 00:00:00 +0530 Fri, 17 Apr 2020 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46857 A refund claim arising after final assessment was treated as potentially governed by the doctrine of unjust enrichment and Section 11B of the Central Excise Act, because Mafatlal Industries indicated that refunds after a final order fall within that framework. The Court noted that later three-Judge Bench decisions had proceeded on Mafatlal Industries without fully considering the relevant paragraph on post-final-assessment refunds. As the correctness of the contrary view raised an important question of law and the factual position on whether the assessments were provisional or final had not been finally determined, the matter was referred to a Larger Bench for decision. Case-Laws Central Excise Thu, 13 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46857