TMI Blog2022 (2) TMI 449X X X X Extracts X X X X X X X X Extracts X X X X ..... nt during December 1998 to May 1999. At the relevant time, there was no provisions of unjust-enrichment in Rule 9B (5) of Central Excise Rules, 1944 and the same was inserted from 25.06.1999. Therefore, the provisions of unjust-enrichment of Rule 9B (5) of Central Excise Rules, 1944 cannot be made applicable retrospectively. Hence the refund claim could not have been rejected on the ground of unju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... te for the Appellant Shri J. A Patel, Superintendent (AR) for the Respondent ORDER RAMESH NAIR : The issue involved in the present case is that, whether the unjust-enrichment is applicable in the facts of this case where the duty was paid provisionally prior to amendment to Rule 9B of Central Excise Rules, 1944 brought into statute with effect from 25.06.1999. 2. Shri S. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant s refund claim is hit by the provisions of unjust-enrichment in the fact that duty of the gallery portion is paid provisionally. I find that in this case, the duty was paid under provisional assessment during December 1998 to May 1999. At the relevant time, there was no provisions of unjust-enrichment in Rule 9B (5) of Central Excise Rules, 1944 and the same was inserted from 25.06.1999. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... here was no provision of unjust enrichment in the case of provisional assessment under Rule 9B. This express provision brought into the statute w.e.f 25.06.1999 by inserting the Sub-Rule (5) of Rule 9B of Central Excise Rules, 1944. This issue has been considered by this Tribunal s Larger Bench in the case of Commissioner of Central Excise Service Tax vs. M/s Panasonic Battery India Co Ltd, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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