Commissioner Of C. Ex., Mumbai vs Allied Photographics India Ltd.

The Supreme Court clarified that Rule 9B of the Central Excise Rules allows for provisional assessment of goods, with adjustments made under Sub-rule (5) not governed by Sections 11A or 11B unless final orders are appealed. The Court emphasized that refund claims arising from final assessments must adhere to Section 11B, establishing that the doctrine of unjust enrichment was not addressed in the current appeals due to a concession by the Revenue counsel. The Court held that the decisions of the 3-Judge Benches in Commissioner of Central Excise, Chennai v. T.V.S. Suzuki Ltd. are inconsistent with the 9-Judge Bench ruling in Mafatlal Industries Limited, necessitating further examination of the law on refund claims post-final assessment.