https://www.taxtmi.com/caselaws?id=51479 Refund claims cannot be treated as arising from provisional assessment unless there is an express order or permission under Rule 9B; mere departmental correspondence, RT-12 endorsements, or a contractual price variation clause does not make the assessment provisional, so the claim remained subject to the refund limitation period and was time-barred for the delayed portion. On unjust enrichment, the escalation and de-escalation clauses in the purchase orders, together with deduction entries in payment advices, indicated that the duty incidence was not passed on to customers, so unjust enrichment did not bar the balance refund. The refund was therefore admissible only to the extent not defeated by limitation. en-us Wed, 01 May 2002 00:00:00 +0530 Sat, 25 Sep 2010 10:12:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51479 Refund claims cannot be treated as arising from provisional assessment unless there is an express order or permission under Rule 9B; mere departmental correspondence, RT-12 endorsements, or a contractual price variation clause does not make the assessment provisional, so the claim remained subject to the refund limitation period and was time-barred for the delayed portion. On unjust enrichment, the escalation and de-escalation clauses in the purchase orders, together with deduction entries in payment advices, indicated that the duty incidence was not passed on to customers, so unjust enrichment did not bar the balance refund. The refund was therefore admissible only to the extent not defeated by limitation. Case-Laws Central Excise Wed, 01 May 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51479