https://www.taxtmi.com/caselaws?id=53603 The Tribunal set aside the impugned orders and allowed the appeals, granting consequential relief. It determined that the Assistant Commissioner lacked the authority to review his own order once a refund was sanctioned, as per relevant case law. The Tribunal also held that erroneous refunds should be recovered under Section 11A, and unjust enrichment principles do not apply to provisional assessments, aligning with the Apex Court's rulings. en-us Fri, 10 Dec 2004 00:00:00 +0530 Wed, 22 May 2024 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53603 The Tribunal set aside the impugned orders and allowed the appeals, granting consequential relief. It determined that the Assistant Commissioner lacked the authority to review his own order once a refund was sanctioned, as per relevant case law. The Tribunal also held that erroneous refunds should be recovered under Section 11A, and unjust enrichment principles do not apply to provisional assessments, aligning with the Apex Court's rulings. Case-Laws Central Excise Fri, 10 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53603