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1. Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT

2. Denial of interest on the refund claim sanctioned to the appellant - it is seen that in ordinary course of refund arising out of finalization of provisional assessment...

3. Rejection of refund claim - finalization of provisional assessment - relevant date - it is only when the Commissioner (Appeals) passed the order on 17.10.2012 that the...

4. Finalisation of Provisional assessment - Two different block periods of four months and two months were taken only to satisfy the six month period as prescribed under...

5. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...

6. Refund claim - Provisional assessment - Unjust enrichment - claim of refund was not subjected to the condition which was brought in by way of amendment for the first...

7. Denial of refund of Special Additional Customs Duty - period of one year for filing refund claim of SAD is to be counted from the date of finalization of provisional...

8. Refund of the excess amount that was subsequently refused to be paid to the Appellant by the Refund Sanctioning Authority - Finalization of provisional assessment - Sale...

9. Proviso to Rule 9B(5) of Central Excise Rules, 1944 regarding unjust enrichment not applicable retrospectively for finalization of provisional assessments prior to 1999....

10. Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of...

11. Rejection of refund claim - appellant has not opted for provisional assessment - the refund claim cannot be rejected merely because an assessee had not opted for...

12. Refund claim - provisional assessment not opted - It is settled that even though the assessee has not opted for provisional assessment but the duty was paid in excess...

13. An assessment which is provisional, is provisional for all purposes. There is no provision in law to treat the same assessment as provisional for one purpose and final...

14. Validity of SCN - the show cause notice issued prior to finalization of provisional assessment, when admittedly the assessees were under provisional assessment scheme,...

15. Claim of Refund of duty paid after finalization of provisional assessment - the doctrine of unjust enrichment will not be applicable as the present refund claim relates...