2000 (2) TMI 845 - AT - Central Excise

Summary

The dispute was about the grant of refund to the Appellants on account of finalization of provisional assessment. The Revenue's appeal contended that the refund should not be paid due to unjust enrichment, but the Tribunal held that the bar of unjust enrichment does not apply to refunds arising from provisional assessment before June 99. The Respondents were entitled to the refund for the period of 1992-93, 93-94, and the impugned order was in conformity with the law. The Revenue's appeal was dismissed.