Unjust enrichment doesn’t apply to refund upon finalization of provisional assessment u/r 9B of CER, 1944

Commissioner of GST & Central Excise Vs Royal Enfield (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- The issue relates to refund of duty paid on After-Sales Services, Pre-Delivery Inspection charges, Automobile Cess. It has been argued that the claim of refund is hit by the bar of unjust enrichment and therefore the Commissioner (Appeals) ought not to have held that the respondent is eligible for refund of duty paid on these charges on finaliza...