Doctrine of unjust enrichment won’t be applicable to refunds relating to periods prior to its introd

Central Excise : Doctrine of unjust enrichment will not be attracted for refunds arising under Rule 9B of Central Excise Rules, 1944 out of finalisation of provisional assessments pertaining to period prior to 25-6-1999 even if assessments are finalised on or after 25-6-1999