https://www.taxtmi.com/caselaws?id=3863 The appellate tribunal upheld the decision allowing abatement of octroi and cash refund, citing the absence of actual payment of octroi by the assessee. The application of the doctrine of unjust enrichment to refunds from finalization of provisional assessments was also clarified, leading to the dismissal of the Revenue's appeal. en-us Thu, 06 Dec 2007 00:00:00 +0530 Wed, 07 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3863 The appellate tribunal upheld the decision allowing abatement of octroi and cash refund, citing the absence of actual payment of octroi by the assessee. The application of the doctrine of unjust enrichment to refunds from finalization of provisional assessments was also clarified, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3863