Unjust enrichment-provisional assessment

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..... hment under Section 11B cannot be invoked in the cases of refund where assessments were provisional under Rule 9B of the Central Excise Rules before insertion of proviso to sub-rule (5) of Rule 9B in June, 1999. 2. Board had, in fact, examined this issue very carefully in early part of last year in consultation with Law Ministry. It was advised that there could be doubts about the true purport of .....

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..... by the Attorney General, a civil appeal has already been filed in the Apex Court. A copy of the advice given by the Law Ministry1 / A.G., in this regard, is also enclosed for ready reference. 3. You are requested to bring this to the notice of the field formations for necessary action. (Please refer Cir. No. 744/60/2003-CE, Dt. 11/09/2003 Application of the doctrine of unjust enrichment to provi .....

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