Circular No.794/27/2004-CX
23rd June, 2004
F.No.387/231/1999-JC
Government of India
Ministry of Finance
Department of Revenue
Central Board of Excise & Customs
Judicial Cell, North Block, New Delhi
Subject : Application of the doctrine of unjust enrichment of cases of provisional assessment and payment of duty paid under protest
Please refer to Board’s 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 of T.V.S. Suzuki Ltd. [2003 (156) ELT 161 (SC)].
It is requested that the field formations in your charge be informed of this judgment and disposal of pending cases.
Receipt of this Circular may please be acknowledged.
Sheila Sangwan
Joint Secretary (Review)
