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

21 - Refund

No. In 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 where the refund claim has arisen subsequent to the finalisation of the provisional assessments. In this context, reference may be made to the Apex Court judgment in Sinkhai Synthetics & Chemicals (P) Ltd. [2002 (4) TMI 65 - SUPREME COURT OF INDIA] wherein it has been observed that recoveries or refund consequent upon final determination of duty liability would not be governed by the provisions of 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 50 - SUPREME COURT OF INDIA]. The Tribunal has also followed this view of the Apex Court in GKN Invel Transmissions Ltd. [2000 (8) TMI 223 - CEGAT, COURT NO. I, NEW DELHI].

Dated: 7-4-2015