Refund post finalization of provisional assessment u/r 9B of Central Excise Rules not hit by unjust enrichment

Commissioner of GST & Central Excise Vs Royal Enfield (Unit of M/s.Eicher Motors Ltd.) (CESTAT Chennai) CESTAT Chennai held that unjust enrichment is not applicable to refund consequent upon finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944. Facts- Provisional assessment of the respondent was finalized with demand of Rs. 28,09,480/-. During remand proceedings of the same, the adjudicating authority issued show cause notice dt. 07.10.2008 with corrigendum dt. 20.10.2008 proposing to demand Rs.3,14,69,952/- (Rs.47,18,567/- towards packing charges and Rs.2,67,...