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TMI Blog2020 (4) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... cture of goods falling under Chapter 89 of Central Excise Tariff Act 1985. They have constructed a platform for ONGC, Mumbai consisting of jackets and decks for functional utility of the platform. The respondent requested provisional assessment of the manufactured goods which was allowed on 16.03.1995. Thereafter, the respondent through their letter dated 27.06.1996 submitted the final price for decks and also for jackets. The Assistant Commissioner accepted the final value of jackets submitted by the respondent and finalised the assessment by an order dated 9th May 2003. In respect of decks the Assistant Commissioner finalised the assessment on 12.02.2008, recalculated the duty payable by the respondent on the jackets and arrived at the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order allowing refund is unsustainable in law. 4. Learned advocate Shri S. Thirulamai for the respondent has submitted that the assessment was provisional way back in the year 1995 and all requisite documents for finalisation of assessment were furnished by the respondent in the year 1996 i.e. much before the amendment to Rule 9B(5) under Notification No. 45/99 CE (NT) dated 25.06.1999, whereby the provisions of unjust enrichment stipulated under Section 11B(2)of Central Excise Act are made applicable to cases of provisional assessment also. It is his contention that the amendment brought under the Notification No. 30/2001 CE(NT) dated 26.01.2001 has no relevance and applicability to the facts of the present case. It is his contention tha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 11B of the Central Excise Act,1944. Even if the amendment made by the notification 45/99 with effect from 25.06.1999, is noted, only the procedure established under subsection 2 of section 11B of the Central Excise Act has been made applicable to the refund arising out of the finalization of the provisional assessment under Rule 9B of the Central Excise Rules, 1944. The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional assessment made after 1999 and not before that date as the proviso to Rule 9B in the form of sub Rule 5 did not have a retrospective effect. The doctrine of unjust enrichment therefore would not be attracted prior to 1999 and sub Rule 5 to Rule 9 B of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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