Court quashes orders, remands for fresh consideration, allowing additional evidence. Key issues: unjust enrichment, refund limitations.

The High Court of Bombay quashed lower orders and remanded the matter for fresh consideration, allowing parties to present additional evidence. Key issues involved unjust enrichment and refund limitations from provisional assessment.

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The High Court of Bombay quashed the orders of CESTAT, Commissioner (Appeals), and the order-in-original, and restored the matter for fresh consideration. The appeal was disposed of with no costs, allowing parties to adduce additional evidence. The principle of unjust enrichment and limitation for refund arising from provisional assessment were key questions in the case.

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