COMNR. OF CENTRAL EXCISE, CHENNAI vs M/S. T.V.S. SUZUKI LTD.,HOSUR

The Supreme Court ruled that refund claims under the Central Excise Act, 1944, particularly under Section 11B, are not subject to the limitations imposed by Sections 11A or 11B when the assessment is provisional. The Court upheld the decision of the Commissioner of Central Excise and the Customs, Excise and Gold (Control) Appellate Tribunal, stating that the concept of unjust enrichment does not apply upon finalization of provisional assessments, as established in Mafatlal Industries Ltd. v. Union of India, [1997] 5 SCC 536. The appeal by the department was dismissed, affirming the entitlement to the refund claim made prior to the amendment of Rule 9B.