https://www.taxtmi.com/caselaws?id=778779 HC dismissed the revenue's appeals and upheld the view that refunds arising from finalization of provisional assessments may be allowed without applying the unjust enrichment doctrine or the presumption in Section 12B/Rule 7, following the Supreme Court precedent. The court found the facts and law identical to earlier CESTAT and HC decisions and saw no reason to depart from that precedent; the substantial questions of law were covered and the appeals were without merit, accordingly dismissed. en-us Tue, 19 Aug 2025 00:00:00 +0530 Tue, 23 Sep 2025 08:29:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778779 HC dismissed the revenue's appeals and upheld the view that refunds arising from finalization of provisional assessments may be allowed without applying the unjust enrichment doctrine or the presumption in Section 12B/Rule 7, following the Supreme Court precedent. The court found the facts and law identical to earlier CESTAT and HC decisions and saw no reason to depart from that precedent; the substantial questions of law were covered and the appeals were without merit, accordingly dismissed. Case-Laws Central Excise Tue, 19 Aug 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778779