https://www.taxtmi.com/caselaws?id=340347 Refund arising from finalisation of provisional assessment was found not to be barred by unjust enrichment where invoices showed a higher discount than the provisional discount and a chartered accountant's certificate confirmed that the differential duty had not been recovered from dealers. In the absence of any contrary verification report or rebuttal evidence from the Revenue, the requirements in the Board's Circular dated 23.06.2004 were treated as satisfied, and the refund sanction was upheld. en-us Fri, 20 Jan 2017 00:00:00 +0530 Wed, 08 Mar 2017 15:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340347 Refund arising from finalisation of provisional assessment was found not to be barred by unjust enrichment where invoices showed a higher discount than the provisional discount and a chartered accountant's certificate confirmed that the differential duty had not been recovered from dealers. In the absence of any contrary verification report or rebuttal evidence from the Revenue, the requirements in the Board's Circular dated 23.06.2004 were treated as satisfied, and the refund sanction was upheld. Case-Laws Central Excise Fri, 20 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340347