( 1 ) IN this appeal, a question has arisen whether a claim for refund can be allowed without taking into consideration the doctrine of unjust enrichment after final assessment.

( 2 ) RELIANCE has been placed upon a three-Judge Bench decision of this court in the case of Sinkhai Synthetics and Chemicals (P) Ltd. v. CCE wherein from the facts it would appear that a final assessment had taken place. This Court held as follows: (SCC p. 418, paras 4 and 5)

"4. Subsequent to this decision of the Tribunal, a Bench of nine learned Judges of this Court has resolved the issue in favour of the assessees. The judgment is in Mafatlal Industries Ltd. v. Union of India. The relevant paragraph is para 95 (ELT), and it, so far as is relevant, reads thus: 104. Rule 9-B provides for provisional assessment in situations specified in clauses (a), (b) and (c) of sub-rule (1 ). The goods provisionally assessed under sub-rule (1) may be cleared for home consumption or export in the same manner as the goods which are finally assessed. Sub-rule (5) provides that "when the duty leviable on the goods is assessed finally in accordance with the provisions of these Rules, the duty provisionally assessed shall be