Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

Whether Doctrine of unjust enrichment is applicable on finalisation of provisional assessments?

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... No. In the case of TECIL Chemicals Hydro Power Ltd. [ 2002 (10) TMI 480 - CEGAT, NEW DELHI ] , it was held that It is well settled that the doctrine of unjust enrichment would not be applicable .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... provisions of Section 11A and Section 11B of the Central Excise Act. This very principle of law has been laid down by the Apex Court in a well known judgment in the case of Mafatlal Industries Ltd. [ .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates