https://www.taxtmi.com/caselaws?id=49971 The Tribunal allowed the appeal, granting the refund of Rs. 63,95,121/- and Rs. 27,112/- to the appellants. The claim for refund of Rs. 3,14,557/- was remanded for verification. The decision was based on the principle that the bar of unjust enrichment does not apply in cases of finalization of provisional assessment, in line with legal precedents such as the Supreme Court's ruling in Mafatlal Industries. en-us Tue, 10 Oct 2000 00:00:00 +0530 Wed, 18 Aug 2010 17:49:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49971 The Tribunal allowed the appeal, granting the refund of Rs. 63,95,121/- and Rs. 27,112/- to the appellants. The claim for refund of Rs. 3,14,557/- was remanded for verification. The decision was based on the principle that the bar of unjust enrichment does not apply in cases of finalization of provisional assessment, in line with legal precedents such as the Supreme Court's ruling in Mafatlal Industries. Case-Laws Customs Tue, 10 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49971