Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2017 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (3) TMI 1596 - CESTAT CHENNAIRefund claim - finalization of provisional assessment - unjust enrichment - Held that: - appellant was before the Apex Court on same issue as per the decision [2003 (8) TMI 42 - SUPREME COURT OF INDIA], where it was held that delay of the Department to finalize provisional assessment shall not drag the appellant to undergo the test of unjust enrichment - the delay in finalization of provisional assessment has dragged the appellant to litigation and in absence of bar of unjust enrichment in Rule 9B(5) of CER, 44, prior to 25-6-1999, appellant need not undergo such test - appeal allowed.
|