| Date: |
23-06-2004
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| Notification No: |
Central Excise Circular No 794/2004
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| Issuing Authority: |
Central Excise
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| Type: |
Circular
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| File No: |
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| Subject: |
Application of the doctrine of unjust enrichment to cases of provisional assessment and payment of duty paid under protests
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Please refer to Board�s 15104">Circular No. 765/81/2003-CX dated 24.11.2003, on the above subject.
The issue has since been decided by the Hon�ble Supreme Court vide their judgment in the case of Allied Photographics Ltd. [2004 (166) ELT 3 (SC)], wherein while holding the judgments in the cases of Sinkhai Synthetics & Chemicals Pvt. Ltd. [2002 (143) ELT 17 (SC)] and National Winders [2003 (154) ELT 350] (which were on the issue of applicability of the provisions of unjust enrichment in case of payment of duty under protest) to be per incuriam, Hon�ble Supreme Court has affirmed their judgment in the case to T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)]
It is requested that the field formation in your charge be informed of this judgment and disposal of pending cases.
Receipt of this Circular may please be acknowledged.
Sd/-
(Sheila Sangwan)
Joint Secretary (Review) F. No. 387/231/99-JC
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