https://www.taxtmi.com/caselaws?id=264409 Refund arising from finalisation of provisional assessments for a period prior to the operative amendment was held not subject to unjust enrichment, following the Larger Bench view that the amendment applies prospectively. The Tribunal also held that a refund based on deduction of carriage and freight from assessable value could not be rejected for want of further documentary proof where duty had already been computed and paid on the jurisdictional officer's own calculation. The refund was upheld in full and the Revenue's challenge failed on both grounds. en-us Wed, 08 Jul 2015 00:00:00 +0530 Tue, 12 Jan 2016 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=264409 Refund arising from finalisation of provisional assessments for a period prior to the operative amendment was held not subject to unjust enrichment, following the Larger Bench view that the amendment applies prospectively. The Tribunal also held that a refund based on deduction of carriage and freight from assessable value could not be rejected for want of further documentary proof where duty had already been computed and paid on the jurisdictional officer's own calculation. The refund was upheld in full and the Revenue's challenge failed on both grounds. Case-Laws Central Excise Wed, 08 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=264409