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of <h1>Ministry of Finance Circular: Board Directives Can't Override Court Rulings; Follow Judicial Decisions on Tax Refunds and Enrichment.</h1> The circular issued by the Ministry of Finance's Department of Revenue emphasizes that the Board's circulars do not override judicial pronouncements. It references a previous circular regarding the implementation of orders from CEGAT and Collector (Appeals). Collectors are directed to consider court decisions on issues like fortuitous benefits and undue enrichment, where assessees cannot refund amounts to the rightful person. The circular highlights decisions from various high courts, including a recent Bombay High Court ruling, and stresses that these judicial decisions must be acknowledged and adhered to, regardless of any conflicting board circulars.
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