Unjust Enrichment in relation to refunds claimed pursuant to finalization of Provisional Assessments: CESTAT upholds order of Commissioner (Appeals) [Read Order]

According to CESTAT, the respondent satisfied the requirements for Unjust Enrichment with regard to the reimbursements that were requested after the Provisional Assessments were completed.As a result, the bench upheld the Commissioner's decision (Appeals)
CESTAT Bangalore - Refund - Provisional Assessments - Provisional Assessments Refunds - taxscan

The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the respondent passed the Unjust Enrichment in relation to the refunds claimed pursuant to finalization of the Provisional Assessments. Hence the bench upheld the order of Commissioner (Appeals). The Respondent J.K. Tyre and Industries Limited are engaged in the manufacture of…

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