https://www.taxtmi.com/circulars?id=348 Instruction advises filing rectification applications to recall Tribunal orders inconsistent with binding Supreme Court precedents, noting three controlling rulings on unjust enrichment for refunds, reassessment of production capacity after an assessment election, and the applicability of limitation to recovery of wrongly availed credit, and recommends using statutory recall provisions where no appeal was taken to align Tribunal outcomes with current precedent. en-us Mon, 24 Jul 2000 00:00:00 +0530 Tue, 23 Sep 2008 13:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=348 Instruction advises filing rectification applications to recall Tribunal orders inconsistent with binding Supreme Court precedents, noting three controlling rulings on unjust enrichment for refunds, reassessment of production capacity after an assessment election, and the applicability of limitation to recovery of wrongly availed credit, and recommends using statutory recall provisions where no appeal was taken to align Tribunal outcomes with current precedent. Circulars Central Excise Mon, 24 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=348