https://www.taxtmi.com/circulars?id=7034 Administrative circulars must not displace judicial pronouncements; the Board's Circular No. 8 is not intended to supersede court decisions. Collectors are directed to observe judicial rulings on fortuitous benefits and undue enrichment where an assessee cannot refund amounts, and to implement appellate orders consistent with those pronouncements. en-us Thu, 22 Sep 1988 00:00:00 +0530 Thu, 09 Jul 2009 11:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7034 Administrative circulars must not displace judicial pronouncements; the Board's Circular No. 8 is not intended to supersede court decisions. Collectors are directed to observe judicial rulings on fortuitous benefits and undue enrichment where an assessee cannot refund amounts, and to implement appellate orders consistent with those pronouncements. Circulars Central Excise Thu, 22 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7034