https://www.taxtmi.com/caselaws?id=51840 The Appellate Tribunal allowed the appeal by M/s. Hindustan Lever Ltd., holding that the principle of unjust enrichment did not apply to provisional assessments finalized before the amendment of Rule 9B(5). The Tribunal set aside the rejection of the refund claims, emphasizing that the refund was due automatically after finalization of assessments, and that the appellant had met the requirements for refund without needing to prove payment of duty under Section 11B. en-us Thu, 27 Feb 2003 00:00:00 +0530 Tue, 28 Sep 2010 17:52:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51840 The Appellate Tribunal allowed the appeal by M/s. Hindustan Lever Ltd., holding that the principle of unjust enrichment did not apply to provisional assessments finalized before the amendment of Rule 9B(5). The Tribunal set aside the rejection of the refund claims, emphasizing that the refund was due automatically after finalization of assessments, and that the appellant had met the requirements for refund without needing to prove payment of duty under Section 11B. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51840