Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?

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....n the case of TECIL Chemicals & Hydro Power Ltd. [2002 (10) TMI 480 - CEGAT, NEW DELHI] , it was held that It is well settled that the doctrine of unjust enrichment would not be applicable in a case w....

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....Section 11A and Section 11B of the Central Excise Act. This very principle of law has been laid down by the Apex Court in a well known judgment in the case of Mafatlal Industries Ltd. [1996 (12) TMI 5....