Application of the doctrine of unjust enrichment to provisional assessment cases

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....med that Department's appeal on the above issue, in the case of T.V.S. Suzuki Ltd., has been dismissed by the Hon'ble Supreme Court vide their judgement dated 06.08.2003 [reported in 2003 (156) ELT 161 (SC)] and that the said judgment has been accepted by the Board. Subsequent to the above, in Civil Appeal No. 2687/2001 in the case of CCE, Mumbai vs. M/s Allied Photographics India Ltd., vide or....