https://www.taxtmi.com/caselaws?id=50730 Refund arising from finalisation of provisional assessment is not barred by unjust enrichment, because the doctrine does not defeat a refund that becomes payable on completion of the provisional process. The amendment to Rule 9B(5) and Section 11B was treated as prospective, so it did not apply to assessments already finalised before the amendment commenced. Authorities cited by the revenue were distinguished because they did not concern refund consequent to finalisation of provisional assessment. The assessee was therefore entitled to the refund. en-us Tue, 31 Jul 2001 00:00:00 +0530 Fri, 03 Sep 2010 10:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50730 Refund arising from finalisation of provisional assessment is not barred by unjust enrichment, because the doctrine does not defeat a refund that becomes payable on completion of the provisional process. The amendment to Rule 9B(5) and Section 11B was treated as prospective, so it did not apply to assessments already finalised before the amendment commenced. Authorities cited by the revenue were distinguished because they did not concern refund consequent to finalisation of provisional assessment. The assessee was therefore entitled to the refund. Case-Laws Central Excise Tue, 31 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50730