https://www.taxtmi.com/caselaws?id=120875 The Tribunal upheld the decision allowing refunds to the assessees in cases involving provisional pricing, CT3 certificates, excess duty payments, and arithmetic errors, ruling that unjust enrichment did not apply as duty was not passed on to consumers. The Tribunal distinguished non-provisional transactions and cited relevant case law to support the assessees' eligibility for refunds without unjust enrichment. en-us Fri, 01 Dec 2006 00:00:00 +0530 Thu, 03 Dec 2015 11:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120875 The Tribunal upheld the decision allowing refunds to the assessees in cases involving provisional pricing, CT3 certificates, excess duty payments, and arithmetic errors, ruling that unjust enrichment did not apply as duty was not passed on to consumers. The Tribunal distinguished non-provisional transactions and cited relevant case law to support the assessees' eligibility for refunds without unjust enrichment. Case-Laws Central Excise Fri, 01 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120875