https://www.taxtmi.com/caselaws?id=122892 The appeal was allowed, and the impugned Order-in-Original was set aside. The Appellant's refund claim was accepted with consequential relief, considering unjust enrichment. The decision highlighted that the refund claims were within the permissible time limit, and the requirement to challenge the original assessment order did not apply in the case of finalization of provisional assessment. Principles of natural justice were upheld, and the doctrine of unjust enrichment was deemed inapplicable. en-us Wed, 03 Oct 2007 00:00:00 +0530 Tue, 21 Aug 2012 15:06:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122892 The appeal was allowed, and the impugned Order-in-Original was set aside. The Appellant's refund claim was accepted with consequential relief, considering unjust enrichment. The decision highlighted that the refund claims were within the permissible time limit, and the requirement to challenge the original assessment order did not apply in the case of finalization of provisional assessment. Principles of natural justice were upheld, and the doctrine of unjust enrichment was deemed inapplicable. Case-Laws Customs Wed, 03 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122892