2008 (3) TMI 126

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ation 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 - E/891/2005 - 252/2008 - Dated:- 18-3-2008 - Mr. P. G. Chacko, Member (Judicial) Dr. Nitish Birdi, SDR for the Appellant None for the Respondent .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... itation and unjust enrichment provisions of Section 11B would be applicable to a refund claim arising out of finalization of provisional assessment. This provision, however, had only prospective operation, i.e., with effect from 25.6.1999. The provision was not applicable to a refund claim arising out of finalization of provisional assessment for the period prior to 28.6.1999. Hence, after hearing .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X