Home Circulars 2003 Central Excise Central Excise - 2003 This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Application of the doctrine of unjust enrichment to provisional assessment cases - Central Excise - 744/60/2003Extract CIR NO.744/60/2003-CX, DT. 11/09/2003 Application of the doctrine of unjust enrichment to provisional assessment cases Please refer to Board's Circular no. 518/14/2000 -CX dated 3.03.2000, on the above subject. 2. vide the said order Circular it was informed that on the advice of the Ministry of Law, appeal has been filed by the department in the Supreme Court against the CEGAT Southern bench judgment vide Final order No. 1786/99 dated 21.07.1999, on the above issue. In this regard it is now to be informed that the appeal filed by the department has been dismissed by the Hon'ble Supreme Court vide their judgment dated 06/08/2003 [repoorted in 2003(156) ELT 161(SC)] and the said judgment has been accepted by the Board. 3. You are requested to bring this to the notice of all the field formations under your charge for necessary action F.No. 387/231/99-JC (Please refer CIR NO.765/81/2003-CX, DT. 10/12/2003 - Application of the doctrine of unjust enrichment to provisional assessment cases)
|