Unjust enrichment doctrine: provisional-assessment cases to remain pending until larger-panel authority provides guidance. The doctrine of unjust enrichment in provisional assessment and provisional payments has been referred to a larger bench for authoritative resolution after a two-judge order questioned prior three-judge conclusions. Field formations are instructed to keep all pending matters and appeals on the call book, including cases involving provisional assessments and duty paid under protest, until the larger panel rules.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Unjust enrichment doctrine: provisional-assessment cases to remain pending until larger-panel authority provides guidance.
The doctrine of unjust enrichment in provisional assessment and provisional payments has been referred to a larger bench for authoritative resolution after a two-judge order questioned prior three-judge conclusions. Field formations are instructed to keep all pending matters and appeals on the call book, including cases involving provisional assessments and duty paid under protest, until the larger panel rules.
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