2008 (3) TMI 126

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..... n which arises for consideration in this appeal of the Revenue is whether a claim of the respondents for refund of duty consequent upon finalization of provisional assessments made for the period 1.4.1999 to 24.6.1999 is hit by the bar of unjust enrichment. According to the appellant, such a claim for refund is governed by Rule 9B of the Central Excise Rules, 1944 as amended by Notification No. 49 .....

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..... al, wherein the appellant wants the respondent's refund claim to be rejected as barred by unjust enrichment. The refund claim arose out of finalization of provisional assessment for the period prior to 25.6.1999 and the same is not affected by anything contained in Section 11B inasmuch as the amendment to Rule 9B has only prospective effect from 25.6.1999. (Dictated and pronounced in open court)< .....

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