https://www.taxtmi.com/caselaws?id=54451 Refund arising from finalisation of provisional assessment was held subject to the amended provisional assessment regime where finalisation occurred after the 25-6-1999 amendment. CESTAT Chennai ruled that the earlier Supreme Court decision on refunds finalised before that amendment was inapplicable. Because the duty burden had been passed on to the buyer, the refund claim attracted the doctrine of unjust enrichment and was not admissible. The impugned order granting refund was therefore set aside and the Revenue's appeal succeeded. en-us Mon, 21 Mar 2005 00:00:00 +0530 Wed, 20 Oct 2010 10:56:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54451 Refund arising from finalisation of provisional assessment was held subject to the amended provisional assessment regime where finalisation occurred after the 25-6-1999 amendment. CESTAT Chennai ruled that the earlier Supreme Court decision on refunds finalised before that amendment was inapplicable. Because the duty burden had been passed on to the buyer, the refund claim attracted the doctrine of unjust enrichment and was not admissible. The impugned order granting refund was therefore set aside and the Revenue's appeal succeeded. Case-Laws Central Excise Mon, 21 Mar 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54451