https://www.taxtmi.com/caselaws?id=388706 The Tribunal allowed the appeal of M/s ONGC Ltd. regarding the denial of the refund claim due to the failure to opt for provisional assessment of goods. The appeal by the Revenue against the setting aside of the charge of unjust enrichment was dismissed based on the previous decision in the appellant's case. The judgment clarified procedural requirements and complexities in determining actual quantities received in cases involving cess payments under the Oil Industries Development Act. en-us Tue, 19 Nov 2019 00:00:00 +0530 Thu, 21 Nov 2019 11:17:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388706 The Tribunal allowed the appeal of M/s ONGC Ltd. regarding the denial of the refund claim due to the failure to opt for provisional assessment of goods. The appeal by the Revenue against the setting aside of the charge of unjust enrichment was dismissed based on the previous decision in the appellant's case. The judgment clarified procedural requirements and complexities in determining actual quantities received in cases involving cess payments under the Oil Industries Development Act. Case-Laws Central Excise Tue, 19 Nov 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388706