https://www.taxtmi.com/caselaws?id=49911 Refund arising from finalisation of a provisional assessment is not barred by unjust enrichment where the original authority, after remand, re-determined the assessable value and found duty had been paid in excess. The refund in such circumstances flows from the final assessment process, not from appellate relief, so the limitation applied to refunds stemming from appellate or remand proceedings does not govern. The refund was therefore admissible and consequential relief was available to the assessees. en-us Wed, 30 Aug 2000 00:00:00 +0530 Wed, 18 Aug 2010 13:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49911 Refund arising from finalisation of a provisional assessment is not barred by unjust enrichment where the original authority, after remand, re-determined the assessable value and found duty had been paid in excess. The refund in such circumstances flows from the final assessment process, not from appellate relief, so the limitation applied to refunds stemming from appellate or remand proceedings does not govern. The refund was therefore admissible and consequential relief was available to the assessees. Case-Laws Central Excise Wed, 30 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49911