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of <h1>Supreme Court: Unjust Enrichment Doctrine Inapplicable to Refunds from Final Provisional Assessments Under Central Excise Act Sections 11A & 11B.</h1> The doctrine of unjust enrichment does not apply to refunds arising from the finalization of provisional assessments. This principle was established in the case of TECIL Chemicals & Hydro Power Ltd. and supported by the Supreme Court in Sinkhai Synthetics & Chemicals (P) Ltd. The Court ruled that recoveries or refunds following the final determination of duty liability are not subject to Sections 11A and 11B of the Central Excise Act. This legal standpoint was further affirmed in the Supreme Court's decision in Mafatlal Industries Ltd. and followed by the Tribunal in GKN Invel Transmissions Ltd.
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