https://www.taxtmi.com/caselaws?id=54139 Refund claims arising from finalisation of provisional assessments under Rule 9B(5) of the Central Excise Rules, 1944 are treated as claims on duty adjustment and are not governed by the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944. The amendment to Rule 9B(5) by Notification No. 45/99-C.E. (N.T.) does not apply retrospectively to clearances made before its effective date, because the governing event is the assessment of goods cleared during the relevant period. On that basis, the unamended rule applied to the disputed refunds and rejection of refund was unsustainable. en-us Tue, 28 Jun 2005 00:00:00 +0530 Mon, 18 Oct 2010 11:48:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54139 Refund claims arising from finalisation of provisional assessments under Rule 9B(5) of the Central Excise Rules, 1944 are treated as claims on duty adjustment and are not governed by the bar of unjust enrichment under Section 11B of the Central Excise Act, 1944. The amendment to Rule 9B(5) by Notification No. 45/99-C.E. (N.T.) does not apply retrospectively to clearances made before its effective date, because the governing event is the assessment of goods cleared during the relevant period. On that basis, the unamended rule applied to the disputed refunds and rejection of refund was unsustainable. Case-Laws Central Excise Tue, 28 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54139