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    <title>2018 (3) TMI 1329 - MADRAS HIGH COURT</title>
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    <description>The High Court of Madras dismissed the appeal, ruling that the doctrine of unjust enrichment did not apply to refund claims from provisional assessments before 25.06.1999. The court allowed the first respondent&#039;s challenge to the order rejecting the refund claim, following its precedent and Supreme Court rulings. The appeal was dismissed against the revenue, with no costs awarded.</description>
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      <description>The High Court of Madras dismissed the appeal, ruling that the doctrine of unjust enrichment did not apply to refund claims from provisional assessments before 25.06.1999. The court allowed the first respondent&#039;s challenge to the order rejecting the refund claim, following its precedent and Supreme Court rulings. The appeal was dismissed against the revenue, with no costs awarded.</description>
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