Unjust enrichment doctrine applies to provisional duty payments made under protest; earlier conflicting precedents set aside. The doctrine of unjust enrichment applies to provisional assessments where duty was paid under protest; earlier conflicting decisions were held to be per incuriam and a controlling precedent was affirmed. The Board directs field formations to note the clarified position, dispose of pending cases in accordance with the affirmed ruling, and acknowledge receipt of the Circular.
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 applies to provisional duty payments made under protest; earlier conflicting precedents set aside.
The doctrine of unjust enrichment applies to provisional assessments where duty was paid under protest; earlier conflicting decisions were held to be per incuriam and a controlling precedent was affirmed. The Board directs field formations to note the clarified position, dispose of pending cases in accordance with the affirmed ruling, and acknowledge receipt of the Circular.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
