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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court Clarifies Unjust Enrichment Doctrine in Duty Payment Cases; Instructs Field Formations on Allied Photographics Judgment.</h1> The circular addresses the application of the doctrine of unjust enrichment in cases involving provisional assessment and duty payments made under protest. It references a Supreme Court judgment in the case of Allied Photographics Ltd., which deemed previous judgments in similar cases as per incuriam, thereby reaffirming the decision in T.V.S. Suzuki Ltd. The circular instructs relevant field formations to be informed of this judgment for the resolution of pending cases, emphasizing the need for acknowledgment of receipt.
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