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2018 (2) TMI 134 - CESTAT MUMBAI
Refund claim - unjust enrichment - whether the provisions of unjust enrichment is applicable in respect of the refunds arising out of finalization of provisional assessments pertaining to period prior to 25.6.1999 even if the assessments are finalized after 25.6.1999 (when Rule 9B of the Central Excise Rules, 1944 was amended vide notification No. 45/99-CE(NT) dt. 25.6.1999)?
Held that: - where the provisional assessment is pertaining to the period prior to the amendment of Rule 9B vide N/N. 45/99-CE(NT) dt. 25.6.1999 and finalization of assessment completed after the said date refund arising out of such finalization of assessment will not hit by unjust enrichment as the provision of unjust enrichment shall not be applicable - the provision of unjust enrichment is not applicable - refund allowed - appeal allowed - decided in favor of appellant.