https://www.taxtmi.com/caselaws?id=125949 The Tribunal dismissed the appeal against the rejection of a refund claim based on unjust enrichment in a case involving payments made during provisional assessments. The Tribunal upheld the application of the doctrine of unjust enrichment, emphasizing the importance of demonstrating that the burden was not passed on to consumers and that denial of relief would result in a loss. The decision aligned with judicial precedents and statutory provisions, affirming that the doctrine of unjust enrichment applies in such cases. en-us Tue, 07 Oct 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:01:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125949 The Tribunal dismissed the appeal against the rejection of a refund claim based on unjust enrichment in a case involving payments made during provisional assessments. The Tribunal upheld the application of the doctrine of unjust enrichment, emphasizing the importance of demonstrating that the burden was not passed on to consumers and that denial of relief would result in a loss. The decision aligned with judicial precedents and statutory provisions, affirming that the doctrine of unjust enrichment applies in such cases. Case-Laws Customs Tue, 07 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125949