https://www.taxtmi.com/caselaws?id=53384 A refund claim is subject to the one-year limitation under Section 11B unless the assessee proves a valid provisional assessment under Rule 9B; a contractual price variation clause by itself does not make the assessment provisional. On the facts, no written request or provisional assessment procedure was shown, so the portion of the claim relating to duty paid beyond the limitation period was time-barred. The bar of unjust enrichment did not apply because the contract price was later reduced and the buyer's payments were correspondingly adjusted, indicating that the duty incidence had not been passed on in full. en-us Mon, 17 May 2004 00:00:00 +0530 Mon, 17 Jun 2024 13:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53384 A refund claim is subject to the one-year limitation under Section 11B unless the assessee proves a valid provisional assessment under Rule 9B; a contractual price variation clause by itself does not make the assessment provisional. On the facts, no written request or provisional assessment procedure was shown, so the portion of the claim relating to duty paid beyond the limitation period was time-barred. The bar of unjust enrichment did not apply because the contract price was later reduced and the buyer's payments were correspondingly adjusted, indicating that the duty incidence had not been passed on in full. Case-Laws Central Excise Mon, 17 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53384