https://www.taxtmi.com/caselaws?id=121667 The Supreme Court dismissed the revenue's appeal, affirming the decision that unjust enrichment does not apply in cases of finalization of provisional assessments. The court emphasized the importance of Chartered Accountant's certificates in proving the non-passing of duty burden and upheld the ruling that unjust enrichment principles do not extend to goods sold only at government-controlled prices. The judgment highlighted the significance of legal precedents and the finality of decisions in tax matters, reinforcing adherence to established principles and judicial discipline. en-us Wed, 04 Apr 2007 00:00:00 +0530 Wed, 01 Aug 2012 14:07:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121667 The Supreme Court dismissed the revenue's appeal, affirming the decision that unjust enrichment does not apply in cases of finalization of provisional assessments. The court emphasized the importance of Chartered Accountant's certificates in proving the non-passing of duty burden and upheld the ruling that unjust enrichment principles do not extend to goods sold only at government-controlled prices. The judgment highlighted the significance of legal precedents and the finality of decisions in tax matters, reinforcing adherence to established principles and judicial discipline. Case-Laws Customs Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121667