https://www.taxtmi.com/caselaws?id=218139 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal and allowing the assessee's cross objection. The Tribunal confirmed that the refund claim arising from the finalization of the provisional assessment was not subject to the doctrine of unjust enrichment, and the assessee was entitled to the refund. en-us Tue, 20 Sep 2011 00:00:00 +0530 Sat, 22 Sep 2012 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218139 The Tribunal upheld the first appellate authority's decision, rejecting the Revenue's appeal and allowing the assessee's cross objection. The Tribunal confirmed that the refund claim arising from the finalization of the provisional assessment was not subject to the doctrine of unjust enrichment, and the assessee was entitled to the refund. Case-Laws Customs Tue, 20 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218139