2001 (7) TMI 130 - HC - Central Excise

Summary

Issues involved: Interpretation of Section 11B of the Central Excise Act in relation to claims for refund at the stage of provisional assessment.

The High Court of Judicature at Madras, in the case before them, considered the Tribunal's decision that unjust enrichment does not apply to claims for refund at the provisional assessment stage. The Court referred to a Constitution Bench judgment in Mafatlal Industries Ltd. v. Union of India, which clarified the provisions of Rule 9B regarding provisional assessment and the adjustment of duties. The Court emphasized that recoveries or refunds from such adjustments are not governed by Section 11A or Section 11B. The Court acknowledged that the Revenue argued doubts about the interpretation of Section 11B and the applicability of claims for refund before or after provisional assessment. However, the Court reiterated that they are bound by the Supreme Court's ruling that Section 11B does not apply to refund claims related to provisional assessments. The Court concluded that there was no need to question a matter already settled by the Supreme Court.