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1. Refund of Excess Excise Duty - principles of unjust enrichment - the provisional assessment was directed in the year 1995 and relevant documents for finalisation of...

2. Unjust enrichment - provisional assessment - The procedure regarding unjust enrichment of finalization of provisional assessment will be applicable to the provisional...

3. Refund claim - finalization of provisional assessment - unjust enrichment - captive consumption - even in respect of captive consumption, unjust enrichment provision is...

4. Refund of excess Excise duty paid - unjust enrichment - finalization of provisional assessment - adjustments at the time of finalization of provisional assessments would...

5. Refund of excess Customs duty paid - finalization of provisional assessment - unjust enrichment - the doctrine of unjust enrichment is not applicable in the present case...

6. Refund - Applicability of doctrine of unjust enrichment - Revenue cannot pick and choose the assessment years for challenging the orders having similar effect. Moreover,...

7. Denial of refund claim - unjust enrichment clause shall not apply for finalization of the provisional assessment for the cases prior to 13.7.2006 - AT

8. Denial of refund claim - Finalization of provisional assessment - prior to the amendment i.e. 13-7-2006, this doctrine of unjust enrichment was not attracted to refund...

9. Refund - principles of unjust enrichment - the unjust enrichment is not applicable even when the refund amount is claimed as expenses in the Profit and Loss Account.

10. Refund of duty - doctrine of unjust enrichment - duty was paid under compounded levy scheme - the principle of the unjust enrichment, which is ordinarily applicable only...

11. Refund of excess Excise duty paid - unjust enrichment - adjustments at the time of finalization of provisional assessments would be permissible without putting the...

12. Recovery of refund already made - unjust enrichment - Refund claim - unjust enrichment - finalization of provisional assessment - appellant is entitled for the refund of...

13. Refund Claim of Duty - Unjust enrichment - finalization of provisional assessment - any recovery or refund consequent upon adjustment under Sub-rule (5) of Rule 9B is...

14. Denial of refund claim - Unjust enrichment - When the provisions of Central Excise are not applicable in that case bar of unjust enrichment is also not applicable - AT

15. Rejection of refund claim - finalization of provisional assessment or not - A provisional assessment will always remain as a provisional one. There is no shortcut as a...