https://www.taxtmi.com/caselaws?id=76866 The Court dismissed the appeal filed by the Commissioner of Central Excise, affirming the Tribunal's decision to refund excise duty amounting to Rs. 2,12,32,684 to the respondent credited to the Consumer Welfare Fund. The Court held that the respondent was not guilty of unjust enrichment and should be paid the refund amount with interest within four weeks. The judgment clarified the non-applicability of unjust enrichment to provisional assessments and the interpretation of relevant provisions of the Customs Act. en-us Tue, 18 Mar 2008 00:00:00 +0530 Sat, 24 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76866 The Court dismissed the appeal filed by the Commissioner of Central Excise, affirming the Tribunal's decision to refund excise duty amounting to Rs. 2,12,32,684 to the respondent credited to the Consumer Welfare Fund. The Court held that the respondent was not guilty of unjust enrichment and should be paid the refund amount with interest within four weeks. The judgment clarified the non-applicability of unjust enrichment to provisional assessments and the interpretation of relevant provisions of the Customs Act. Case-Laws Customs Tue, 18 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76866