https://www.taxtmi.com/caselaws?id=51840 Refund arising from finalisation of provisional assessment under Rule 9B(5) could not be denied merely for want of fresh supporting documents where the final assessment orders already recorded the relevant duty calculations and refund position. The doctrine of unjust enrichment was held inapplicable to such refunds for periods before the prospective 25-6-1999 amendment, because the refund flowed from adjustment on finalisation of provisional assessment and was treated as outside Section 11B of the Central Excise Act. The refund claims were therefore admissible. 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 Refund arising from finalisation of provisional assessment under Rule 9B(5) could not be denied merely for want of fresh supporting documents where the final assessment orders already recorded the relevant duty calculations and refund position. The doctrine of unjust enrichment was held inapplicable to such refunds for periods before the prospective 25-6-1999 amendment, because the refund flowed from adjustment on finalisation of provisional assessment and was treated as outside Section 11B of the Central Excise Act. The refund claims were therefore admissible. Case-Laws Central Excise Thu, 27 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51840