https://www.taxtmi.com/highlights?id=60106 Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover, as observed by the First Appellate Authority, the issue of unjust enrichment has been raised for the first time on the sanction of refund order consequent on finalization of provisional assessment. The authorities have admitted that the credit notes were issued by the assessee to their dealer representing various discounts which have been actually passed on, in accordance with marketing circulars/policies. - HC en-us Thu, 14 Oct 2021 16:10:12 +0530 Thu, 14 Oct 2021 16:10:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=60106 Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover, as observed by the First Appellate Authority, the issue of unjust enrichment has been raised for the first time on the sanction of refund order consequent on finalization of provisional assessment. The authorities have admitted that the credit notes were issued by the assessee to their dealer representing various discounts which have been actually passed on, in accordance with marketing circulars/policies. - HC Highlights Central Excise Thu, 14 Oct 2021 16:10:12 +0530 https://www.taxtmi.com/highlights?id=60106