Refund Granted for Excess Duty Paid; Unjust Enrichment Doctrine Not Applicable to Provisional Assessments.

Refund Granted for Excess Duty Paid; Unjust Enrichment Doctrine Not Applicable to Provisional Assessments. https://www.taxtmi.com/highlights?id=47786 Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment were never challenged before the higher authorities and have attained finality - doctrine of unjust enrichment is not applicable in the case of provisional assessment - refund allowed. en-us Mon, 08 Jul 2019 06:40:18 +0530 Mon, 08 Jul 2019 06:40:18 +0530 TaxTMI RSS Generator Refund Granted for Excess Duty Paid; Unjust Enrichment Doctrine Not Applicable to Provisional Assessments. https://www.taxtmi.com/highlights?id=47786 Refund of excess duty paid - Valuation - sales made to their dealers (customers) who in turn sell the final product - orders of finalizing the provisional assessment were never challenged before the higher authorities and have attained finality - doctrine of unjust enrichment is not applicable in the case of provisional assessment - refund allowed. Highlights Central Excise Mon, 08 Jul 2019 06:40:18 +0530 https://www.taxtmi.com/highlights?id=47786