Provisional Assessment Refunds Exempt from Sections 11A and 11B; Unjust Enrichment Not Considered u/r 9B Sub-rule (5).

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....Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is not to be governed by Section 11A & 11B of the Central Excise Act. - the issue of unjust enrichment was not required to be considered. - HC....