https://www.taxtmi.com/circulars?id=601 The doctrine of unjust enrichment applies to provisional assessments where duty was paid under protest; earlier conflicting decisions were held to be per incuriam and a controlling precedent was affirmed. The Board directs field formations to note the clarified position, dispose of pending cases in accordance with the affirmed ruling, and acknowledge receipt of the Circular. en-us Wed, 23 Jun 2004 00:00:00 +0530 Wed, 24 Sep 2008 13:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=601 The doctrine of unjust enrichment applies to provisional assessments where duty was paid under protest; earlier conflicting decisions were held to be per incuriam and a controlling precedent was affirmed. The Board directs field formations to note the clarified position, dispose of pending cases in accordance with the affirmed ruling, and acknowledge receipt of the Circular. Circulars Central Excise Wed, 23 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/circulars?id=601