2005 (3) TMI 365

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..... - The dispute is in regard to the appellant's sales to its holding company. Goods were provisionally assessed at the time of removal from their factory. Subsequently, in 2000 the provisional assessments were finalised and it was held that the assessee is entitled to refund of about Rs. 21 lakhs. 2. The contention of the Revenue is that the refund attracted the provisions of unjust enrichment.....

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.... Ltd. reported in 2003 (156) E.L.T. 161 (S.C.). A reference is made to Para 7 of the judgment which reads as under :- "7. In all these appeals the question which arises for our consideration is identical. The refund claims were made pursuant to the finalisation of provisional assessment orders and prior to 25-6-1999 i.e. the date on which the proviso to sub-rule (5) of Rule 9B came into force. ....