https://www.taxtmi.com/caselaws?id=170536 The Tribunal upheld its previous decisions in favor of the appellant regarding refunds under similar circumstances, emphasizing the importance of judicial discipline. It ruled that the appellant was not entitled to a refund of duty without opting for provisional assessment, as their method did not align with statutory provisions. Additionally, the Tribunal found that the appellant's actions could lead to unjust enrichment and directed them to deposit the entire refund amount within eight weeks, highlighting the need to prevent unjust enrichment and adhere to statutory provisions. en-us Tue, 15 Oct 2013 00:00:00 +0530 Wed, 20 May 2015 18:01:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170536 The Tribunal upheld its previous decisions in favor of the appellant regarding refunds under similar circumstances, emphasizing the importance of judicial discipline. It ruled that the appellant was not entitled to a refund of duty without opting for provisional assessment, as their method did not align with statutory provisions. Additionally, the Tribunal found that the appellant's actions could lead to unjust enrichment and directed them to deposit the entire refund amount within eight weeks, highlighting the need to prevent unjust enrichment and adhere to statutory provisions. Case-Laws Central Excise Tue, 15 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170536