2008 (3) TMI 126 - AT - Central Excise

Claim for refund of duty consequent upon finalization of provisional assessments for the period 1.4.99 to 24.6.99 - limitation and unjust enrichment provisions of Section 11B would be applicable to a refund claim (arising out of finalization of provisional assessment), only w.e.f. 25.6.99 impugned unjust enrichment provision of section 11B not applicable for refund arising for the period prior to 25.6.99, because these provision has only prospective effect refund allowed

Summary

The judgment addressed a claim for refund of duty after finalization of provisional assessments for a specific period. The appeal by the Revenue questioned if the claim was barred by unjust enrichment due to Rule 9B of the Central Excise Rules, 1944. The Tribunal dismissed the appeal, stating that the provision in Rule 9B had prospective effect from 25.6.1999 and did not apply to refund claims before that date.