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of <h1>Ministry of Finance: Court Decisions Take Precedence Over Administrative Circulars in Undue Enrichment Cases.</h1> The circular issued by the Ministry of Finance's Department of Revenue emphasizes that Board's Circular No. 8, dated 1-9-1988, should not override judicial pronouncements. It highlights the importance of adhering to court decisions, particularly regarding fortuitous benefits and undue enrichment cases where the assessee cannot refund amounts to the rightful individuals. The circular references decisions from several High Courts, including Gujarat, Calcutta, Madras, Andhra Pradesh, and a significant ruling by the Bombay High Court in the case involving Roplas (India) Ltd. The circular underlines that judicial rulings take precedence over administrative circulars.
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