https://www.taxtmi.com/circulars?id=6045 Board's Circular No. 8 (F. No. 390/93/88-AU) does not supersede judicial pronouncements; administrative instructions must be applied consistently with court decisions addressing fortuitous benefits and undue enrichment where assessee cannot refund amounts. Collectors must note the cited case law, implement orders of CEGAT and Collector (Appeals) in light of judicial decisions, and acknowledge receipt. en-us Thu, 22 Sep 1988 00:00:00 +0530 Mon, 29 Jun 2009 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=6045 Board's Circular No. 8 (F. No. 390/93/88-AU) does not supersede judicial pronouncements; administrative instructions must be applied consistently with court decisions addressing fortuitous benefits and undue enrichment where assessee cannot refund amounts. Collectors must note the cited case law, implement orders of CEGAT and Collector (Appeals) in light of judicial decisions, and acknowledge receipt. Circulars Customs Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=6045