https://www.taxtmi.com/caselaws?id=371476 The Tribunal set aside the order upholding unjust enrichment in provisional assessment of duties for pneumatic tyres and parts, citing precedents that unjust enrichment does not apply in such cases. It ruled adjustments in finalizing provisional assessments are permissible without testing for unjust enrichment, allowing the appeal and rejecting Revenue's appeals based on consistent legal application. The decision emphasized distinctions from previous cases and established law on unjust enrichment in provisional assessments, ultimately favoring the appellant. en-us Fri, 30 Nov 2018 00:00:00 +0530 Wed, 05 Dec 2018 06:35:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371476 The Tribunal set aside the order upholding unjust enrichment in provisional assessment of duties for pneumatic tyres and parts, citing precedents that unjust enrichment does not apply in such cases. It ruled adjustments in finalizing provisional assessments are permissible without testing for unjust enrichment, allowing the appeal and rejecting Revenue's appeals based on consistent legal application. The decision emphasized distinctions from previous cases and established law on unjust enrichment in provisional assessments, ultimately favoring the appellant. Case-Laws Central Excise Fri, 30 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371476