https://www.taxtmi.com/caselaws?id=52898 Refunds from provisional assessment finalisation made before the relevant amendment to Rule 9B(5) were not subject to unjust enrichment where the deductions had already been accepted, so Section 11B did not bar those claims. Refunds arising from appellate relief against a final assessment order, including freight deduction allowed only after challenge, fell within Section 11B and required proof that the duty burden had not been passed on. For assessments finalised after insertion of the proviso to Rule 9B(5), the amended rule applied and refund was likewise conditional on compliance with the unjust enrichment bar. The earlier refund was allowed, while the later claims required proof of incidence and were remitted for that limited determination. en-us Thu, 29 Jul 2004 00:00:00 +0530 Fri, 08 Oct 2010 13:16:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52898 Refunds from provisional assessment finalisation made before the relevant amendment to Rule 9B(5) were not subject to unjust enrichment where the deductions had already been accepted, so Section 11B did not bar those claims. Refunds arising from appellate relief against a final assessment order, including freight deduction allowed only after challenge, fell within Section 11B and required proof that the duty burden had not been passed on. For assessments finalised after insertion of the proviso to Rule 9B(5), the amended rule applied and refund was likewise conditional on compliance with the unjust enrichment bar. The earlier refund was allowed, while the later claims required proof of incidence and were remitted for that limited determination. Case-Laws Central Excise Thu, 29 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52898