https://www.taxtmi.com/caselaws?id=51871 A refund arising from a successful challenge to a provisional assessment under Rule 9B is governed by Section 11B of the Central Excise Act, 1944, not by automatic adjustment under Rule 9B(5). The tribunal held that the doctrine of unjust enrichment bars refund where the assessee has passed on the duty burden to the buyer, and payment under protest does not dispense with that requirement. On the facts found, the duty had already been recovered from the buyer, so the refund claim was not maintainable. en-us Thu, 29 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 10:07:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51871 A refund arising from a successful challenge to a provisional assessment under Rule 9B is governed by Section 11B of the Central Excise Act, 1944, not by automatic adjustment under Rule 9B(5). The tribunal held that the doctrine of unjust enrichment bars refund where the assessee has passed on the duty burden to the buyer, and payment under protest does not dispense with that requirement. On the facts found, the duty had already been recovered from the buyer, so the refund claim was not maintainable. Case-Laws Central Excise Thu, 29 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51871