https://www.taxtmi.com/caselaws?id=344043 Finalisation of provisional assessment on the basis of available records was treated as valid where no infirmity was shown in that method of assessment. The commentary notes that, on identical facts for the same period, earlier Tribunal precedent had already rejected the Revenue's challenge, including the objection that turnover tax was not an admissible deduction. It also records that the doctrine of unjust enrichment was not applied to bar refund arising from finalisation of provisional assessment in those facts. The settled position was therefore maintained and the Revenue's objections failed on the substantive issues. en-us Fri, 28 Apr 2017 00:00:00 +0530 Wed, 07 Jun 2017 06:30:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344043 Finalisation of provisional assessment on the basis of available records was treated as valid where no infirmity was shown in that method of assessment. The commentary notes that, on identical facts for the same period, earlier Tribunal precedent had already rejected the Revenue's challenge, including the objection that turnover tax was not an admissible deduction. It also records that the doctrine of unjust enrichment was not applied to bar refund arising from finalisation of provisional assessment in those facts. The settled position was therefore maintained and the Revenue's objections failed on the substantive issues. Case-Laws Central Excise Fri, 28 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344043