https://www.taxtmi.com/caselaws?id=782228 Refunds arising directly from finalisation of provisional assessment are not subject to the bar of unjust enrichment applicable to independent refund claims, especially where the refund relates to a period before the relevant proviso came into force. The analysis followed the line of authority treating such refunds as adjustments under provisional assessment rather than separate refund claims, and noted that the departmental circular supported that view. The later challenge also failed because, once the earlier provisional-assessment order was upheld, the basis for to the refund disappeared. The refund remained payable with statutory interest. en-us Tue, 18 Nov 2025 00:00:00 +0530 Thu, 27 Nov 2025 08:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=782228 Refunds arising directly from finalisation of provisional assessment are not subject to the bar of unjust enrichment applicable to independent refund claims, especially where the refund relates to a period before the relevant proviso came into force. The analysis followed the line of authority treating such refunds as adjustments under provisional assessment rather than separate refund claims, and noted that the departmental circular supported that view. The later challenge also failed because, once the earlier provisional-assessment order was upheld, the basis for to the refund disappeared. The refund remained payable with statutory interest. Case-Laws Central Excise Tue, 18 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=782228