2005 (12) TMI 126

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..... length. The issue involved is whether the principles of unjust enrichment under Section 11B(2) (3) will apply to the case at hand. It is the contention of the respondents that the refund in this case arises out of finalization of provisional assessment under Rule 9B of the Central Excise Rules, 1944 and hence the principles of unjust enrichment will not apply to this case. The learned Advocate .....

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..... refunds arising after the date of amendment have to be dealt in the light of such amendment. 3. After considering arguments from both sides, we are of the view that in this case the refund has arisen only on finalization of the provisional assessment. We also find that at that point of time, the said Rule 9B stands amended making the provisions of unjust enrichment applicable to the refund unde .....

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