https://www.taxtmi.com/caselaws?id=128155 The Tribunal upheld the rejection of the refund claim, emphasizing that duty realization without provisional assessments rendered the claim subject to unjust enrichment, despite later credit note issuance. The appeal was dismissed based on these findings. en-us Wed, 05 Aug 2009 00:00:00 +0530 Fri, 29 Mar 2013 15:29:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128155 The Tribunal upheld the rejection of the refund claim, emphasizing that duty realization without provisional assessments rendered the claim subject to unjust enrichment, despite later credit note issuance. The appeal was dismissed based on these findings. Case-Laws Central Excise Wed, 05 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128155