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of <h1>Doctrine of Unjust Enrichment in Central Excise: Pending Cases on Hold as Supreme Court Reviews.</h1> The circular discusses the application of the doctrine of unjust enrichment in provisional assessment cases under Central Excise. It references a Supreme Court judgment dismissing the Department's appeal in the case involving T.V.S. Suzuki Ltd., which was accepted by the Board. However, a subsequent Supreme Court order in the case of CCE, Mumbai vs. Allied Photographics India Ltd. challenges previous decisions, referring the matter to a larger bench for review. Field formations are instructed to note this development and keep related pending matters on hold until the Supreme Court's decision.
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